Singapore legislation

Regulation 2

of Income Tax (Efficient Pollution Control Equipment) Rules

Regulation 2

Criteria for efficient pollution control equipment

Any equipment or device installed for the purposes of preventing, controlling or reducing air pollution or water pollution which satisfies the criteria set out in the Schedule shall be deemed to be an efficient pollution control equipment or device for the purposes of section 19A(1D) of the Act.

Read in full context — Income Tax (Efficient Pollution Control Equipment) Rules →