Singapore legislation

Regulation 2A

of Income Tax (Exemption and Concessionary Tax Rate for Income from General Insurance Business) Regulations

Regulation 2A

Application

Amended byS 612/2017 wef 01/06/2017

These Regulations apply to —

(a)

an approved insurer that is approved as such before 1 June 2017;

(b)

an approved captive insurer that is approved as such before 1 June 2017;

(c)

an approved marine hull and liability insurer that is approved as such before 1 June 2017; and

(d)

an approved specialised insurer that is approved as such before 1 June 2017.