Singapore legislation

Regulation 2

of Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules

Regulation 2

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.

Read in full context — Income Tax (Low-Decibel Machine, Equipment or System and Effective Noise Control Device or Engineering Noise Control Measure) Rules →