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Income Tax (Exemption from section 19B(10A)) Order 2012

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption from section 19B(10A)) Order 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S180-2012 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order may be cited as the Income Tax (Exemption from section 19B(10A)) Order 2012.

Regulation 2

Exemption from section 19B(10A) of Act

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Solutia Singapore Pte. Ltd. is hereby granted exemption from section 19B(10A) of the Act in respect of capital expenditure incurred by Solutia Singapore Pte. Ltd. on 1st February 2011 in acquiring the following intellectual property rights based on a valuation done on 30th April 2010 for use in any trade or business carried on by Solutia Singapore Pte. Ltd.:

(a)

rights relating to trademarks held by V-Kool International Pte. Ltd. immediately before 30th April 2010; and

(b)

rights relating to trademarks and patents held by Huper Optik International Pte Ltd immediately before 30th April 2010.

Common questions

What is Income Tax (Exemption from section 19B(10A)) Order 2012?
Income Tax (Exemption from section 19B(10A)) Order 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S180-2012 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption from section 19B(10A)) Order 2012 still in force?
Yes — Income Tax (Exemption from section 19B(10A)) Order 2012 is currently in force.
When did Income Tax (Exemption from section 19B(10A)) Order 2012 take effect?
Income Tax (Exemption from section 19B(10A)) Order 2012 was first recorded in 1947.
How many regulations does Income Tax (Exemption from section 19B(10A)) Order 2012 have?
Income Tax (Exemption from section 19B(10A)) Order 2012 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption from section 19B(10A)) Order 2012?
The official text of Income Tax (Exemption from section 19B(10A)) Order 2012 is published at sso.agc.gov.sg.
Income Tax (Exemption from section 19B(10A)) Order 2012 (1947, ITA-S180-2012)