Regulation 1
Citation and commencement
These Regulations may be cited as the Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 and shall be deemed to have come into operation on 20th December 2011.
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Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S148-2012 1947, currently marked in force and first recorded in 1947.
Citation and commencement
These Regulations may be cited as the Income Tax (Deduction for Resident Individual) (Prescribed Payment) Regulations 2012 and shall be deemed to have come into operation on 20th December 2011.
Definition
In these Regulations, “relevant date” means a date on or after 20th December 2011 but before 1st November 2012.
Prescribed payment
A payment made on any relevant date into a retirement account is a prescribed payment for the purposes of section 39(3)(ii) or (3A) of the Act, if it is subject to the maximum amount calculated in accordance with regulation 7(1)(a)(i) of the Central Provident Fund (Minimum Sum Topping‑Up Scheme) Regulations (Cap. 36, Rg 3) in force on that date.
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