Singapore legislation

Regulation 2

of Income Tax (Concessionary Rate of Tax or Exemption for Income Derived from Debt Securities) Regulations

Regulation 2

Definitions

Amended byS 239/2016 wef 28/06/2013S 51/2006 wef 01/01/2005S 195/2026 wef 31/12/2021S 195/2026 wef 15/02/2023

In these Regulations —“Authority” means the Monetary Authority of Singapore;“debt securities”, “Islamic debt securities”, “primary dealer” and “Singapore Government securities” have the same meanings as in section 43H of the Act;[Deleted by S 195/2026 wef 15/02/2023]“early redemption fee”, “financial institution”, “qualifying debt securities” and “redemption premium” have the meanings given by section 13(16) of the Act.

Definition

“Authority” means the Monetary Authority of Singapore;

Amended byS 239/2016 wef 28/06/2013

Definition

“debt securities”, “Islamic debt securities”, “primary dealer” and “Singapore Government securities” have the same meanings as in section 43H of the Act;

Amended byS 51/2006 wef 01/01/2005S 195/2026 wef 31/12/2021

Definition

“early redemption fee”, “financial institution”, “qualifying debt securities” and “redemption premium” have the meanings given by section 13(16) of the Act.

Amended byS 195/2026 wef 15/02/2023