laws.sgBrowseSubsidiary LegislationIncome Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) RegulationsRegulation 3BRegulation 3Bof Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) RegulationsSubsidiary LegislationIn forceProvision 7 of 17Regulation 3BRepealed / deleted[Deleted by S 320/2016 wef 01/04/2013]Read in full context — Income Tax (Exemption and Concessionary Tax Rate for Income from Life Insurance Business) Regulations →←PreviousRegulation 3A · Approval of captive insurerNextRegulation 4 · Concessionary rate of tax for income derived before 1 July 2021 of approved insurer→