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Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S263-2003 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

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This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003.

Regulation 2

Exemption

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There shall be exempt from tax the following payments made by Singapore Aircraft Leasing Enterprise Pte. Ltd.:

(a)

interest payable from 9th May 2002 to 9th November 2013 (both dates inclusive) to Bluebell Leasing Limited under the Finance Lease Agreement dated 6th November 2001 in respect of 2 Boeing B737-800 aircraft with Manufacturer’s Serial Numbers 28070 and 28073; and (b)guaranteed obligations to Crédit Agricole Indosuez S.A., Tokyo branch, under the Guarantee dated 7th November 2001 in respect of the aircraft referred to in sub-paragraph (a).

Common questions

What is Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S263-2003 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003 still in force?
Yes — Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003 is currently in force.
When did Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003 take effect?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003 have?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003?
The official text of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development Loans) (No. 2) Notification 2003 is published at sso.agc.gov.sg.