Regulation 1
Citation
These Rules may be cited as the Income Tax (Machine, Equipment or System which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules.
/akn/sg/act/sub_leg/1947/ITA-R13
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
Quick answer
Income Tax (Machine, Equipment or System which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device... is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-R13 1947, currently marked in force and first recorded in 1947.
Citation
These Rules may be cited as the Income Tax (Machine, Equipment or System which Reduces or Eliminates Exposure to Chemical Risk and Effective Chemical Hazard Control Device or Measure) Rules.
Qualifying criteria
Any machine, equipment or system installed, or any device or measure installed for any machine, equipment or process, for the purposes of preventing, controlling or reducing chemical exposure hazard which satisfies the criteria set out in the Schedule shall be deemed to be a machine, equipment or system which reduces or eliminates exposure to chemical risk, or an effective chemical hazard control device or measure, for the purposes of section 19A(1G) of the Act.
Definition
For the purposes of the Schedule, “PEL”, in relation to any toxic substance, means the permissible exposure level of the toxic substance specified in the Factories (Permissible Exposure Levels of Toxic Substances) Order (Cap. 104, O 8).