Singapore legislation
Regulation 6
of Income Tax (Exemption of Income of Foreign Trusts) Regulations
Regulation 6
Keeping of records
Amended byS 590/2005 wef Y/A 2004 & Sub Ys/AS 928/2022 wef 06/12/2022
Every trustee company shall keep and maintain in respect of a foreign trust such records of the particulars of every settlor and beneficiary or unit holder (as the case may be) of the foreign trust as may be required by the Minister or an authorised body for the purposes of these Regulations.