Singapore legislation

Regulation 2

of Income Tax (Concessionary Rate of Tax for Income Derived from Managing Qualifying Registered Business Trust or Company) Regulations 2009

Regulation 2

Definitions

Amended byS 932/2022 wef 31/12/2021S 932/2022 wef 31/12/2021S 932/2022 wef 31/12/2021S 932/2022 wef 31/12/2021

In these Regulations —“approved fund management company” means a company which is approved under section 43S of the Act;“approved trustee-manager” means a trustee-manager which is approved under section 43S of the Act;“qualifying activity” means, in relation to an approved trustee-manager, the activity specified in section 43S(1)(a) of the Act and, in relation to an approved fund management company, the activity specified in section 43S(1)(b) of the Act;“trustee-manager” has the same meaning as in the Business Trusts Act 2004.

Definition

“approved fund management company” means a company which is approved under section 43S of the Act;

Amended byS 932/2022 wef 31/12/2021

Definition

“approved trustee-manager” means a trustee-manager which is approved under section 43S of the Act;

Amended byS 932/2022 wef 31/12/2021

Definition

“qualifying activity” means, in relation to an approved trustee-manager, the activity specified in section 43S(1)(a) of the Act and, in relation to an approved fund management company, the activity specified in section 43S(1)(b) of the Act;

Amended byS 932/2022 wef 31/12/2021

Definition

“trustee-manager” has the same meaning as in the Business Trusts Act 2004.

Amended byS 932/2022 wef 31/12/2021