Singapore legislation
Regulation 3
of Income Tax (Concessionary Rate of Tax for Approved Headquarters Company) Regulations
Regulation 3
Approved headquarters company
Subregulation 1
The Minister, or such person as he may appoint, may approve any headquarters company for the purposes of section 43E of the Act for such period not exceeding 10 years as he may specify.
Subregulation 2
The Minister, or such person as he may appoint, may in any particular case extend the period specified in paragraph (1) for such further periods, not exceeding 10 years at any one time, as he thinks fit.