Regulation 1
Citation
This Order may be cited as the Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011.
/akn/sg/act/sub_leg/1947/ITA-S191-2011
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S191-2011 1947, currently marked in force and first recorded in 1947.
Regulation 2
Declaration of provisions in accounts
It is hereby declared that, subject to the conditions specified in the letter of approval dated 24th January 2011, the collective impairment in the accounts of Raiffeisen Zentralbank Osterreich AG-Singapore Branch which have been transferred to Raiffeisen Bank International AG-Singapore Branch —
(a)
shall not be deemed under section 14I(2)(b) of the Act to be a trading receipt of Raiffeisen Zentralbank Osterreich AG-Singapore Branch; and
(b)
shall for the purposes of section 14I of the Act be treated as having been allowed to Raiffeisen Bank International AG-Singapore Branch as a deduction under that section.
Common questions
- What is Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011?
- Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S191-2011 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011 still in force?
- Yes — Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011 is currently in force.
- When did Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011 take effect?
- Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011 was first recorded in 1947.
- How many regulations does Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011 have?
- Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011 contains 2 regulations.
- Where can I read the official version of Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011?
- The official text of Income Tax (Transfer of Undertaking by Bank or Finance Company) Order 2011 is published at sso.agc.gov.sg.