Regulation 1
Citation
These Rules may be cited as the Income Tax (Research and Development — Specified Services) Rules and shall have effect for the year of assessment 1997 and subsequent years of assessment.
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Income Tax (Research and Development — Specified Services) Rules is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-R9 1947, currently marked in force and first recorded in 1947.
Citation
These Rules may be cited as the Income Tax (Research and Development — Specified Services) Rules and shall have effect for the year of assessment 1997 and subsequent years of assessment.
Prescribed services and activities
Services and activities which relate to the development of food flavourings and colourings are hereby prescribed for the purposes of section 14D of the Act.
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