Regulation 1
Citation
These Rules may be cited as the Income Tax (Industrial Building or Structure) Rules and shall have effect for the year of assessment 1988 and subsequent years of assessment.
/akn/sg/act/sub_leg/1947/ITA-R5
Income Tax (Industrial Building or Structure) Rules
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Industrial Building or Structure) Rules is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-R5 1947, currently marked in force and first recorded in 1947.
Regulation 2
Building or structure for prescribed purposes
The purposes for which a building or structure is in use as specified in the Schedule are prescribed for the purposes of section 18(1)(l) of the Act.
Common questions
- What is Income Tax (Industrial Building or Structure) Rules?
- Income Tax (Industrial Building or Structure) Rules is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-R5 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Industrial Building or Structure) Rules still in force?
- Yes — Income Tax (Industrial Building or Structure) Rules is currently in force.
- When did Income Tax (Industrial Building or Structure) Rules take effect?
- Income Tax (Industrial Building or Structure) Rules was first recorded in 1947.
- How many regulations does Income Tax (Industrial Building or Structure) Rules have?
- Income Tax (Industrial Building or Structure) Rules contains 2 regulations.
- Where can I read the official version of Income Tax (Industrial Building or Structure) Rules?
- The official text of Income Tax (Industrial Building or Structure) Rules is published at sso.agc.gov.sg.