Regulation 1
Citation
These Rules may be cited as the Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules.
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Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-R12 1947, currently marked in force and first recorded in 1947.
Citation
These Rules may be cited as the Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules.
Qualifying criteria
Any machine, equipment or system installed, or any device or measure installed for any machine, equipment, system or process, for the purposes of preventing, controlling or reducing noise exposure hazard which satisfies the criteria set out in the Schedule shall be deemed to be a low-decibel machine, equipment or system, or an effective noise control device or engineering noise control measure, for the purposes of section 19A(1F) of the Act.
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