Singapore legislation
Regulation 5
of Income Tax (Concessionary Rate of Tax for Approved Trustee Companies) Regulations
Regulation 5
Application
Amended byS 315/2012 wef 01/04/2011
Regulation 3 shall not apply to any payment to an approved trustee company for the services referred to in that regulation which is borne, directly or indirectly, by a person resident in Singapore or a permanent establishment in Singapore (excluding, in relation to a trust referred to in that regulation, a trustee incorporated, resident or registered in Singapore, in its capacity as a trustee of that trust).