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Income Tax (Exemption of Foreign Income) Order 2011

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Foreign Income) Order 2011 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S247-2011 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 of Foreign Income) Order 2011.

Regulation 2

Exemption

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Subregulation 1

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CapitaRetail China Development Fund is hereby granted exemption from tax on the dividend income received in Singapore from CapitaRetail China Developments (B) Pte Ltd.

Subregulation 2

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The exemption under sub-paragraph (1) —

(a)

is subject to the terms and conditions specified in the letter of approval dated 28th March 2011 addressed to the tax agent of CapitaRetail China Development Fund; and

(b)

applies to dividend income received on or after 10th January 2011.

Common questions

What is Income Tax (Exemption of Foreign Income) Order 2011?
Income Tax (Exemption of Foreign Income) Order 2011 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S247-2011 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) Order 2011 still in force?
Yes — Income Tax (Exemption of Foreign Income) Order 2011 is currently in force.
When did Income Tax (Exemption of Foreign Income) Order 2011 take effect?
Income Tax (Exemption of Foreign Income) Order 2011 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) Order 2011 have?
Income Tax (Exemption of Foreign Income) Order 2011 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) Order 2011?
The official text of Income Tax (Exemption of Foreign Income) Order 2011 is published at sso.agc.gov.sg.