Singapore legislation

Regulation 2

of Income Tax (Concessionary Rate of Tax for Foreign Income of Approved Container Investment Enterprise) Order 2017

Regulation 2

Definitions

In this Order —“approved company”, in relation to an ACIE, means a company of which the ACIE is a shareholder, that is approved under paragraph 3;“approved container investment enterprise”, or ACIE, means a container investment enterprise approved under section 43ZA of the Act;“approved partnership”, in relation to an ACIE, means a partnership of which the ACIE is a partner, that is approved under paragraph 3;“container” has the same meaning as in section 43ZA(7) of the Act.

Definition

“approved company”, in relation to an ACIE, means a company of which the ACIE is a shareholder, that is approved under paragraph 3;

Definition

“approved container investment enterprise”, or ACIE, means a container investment enterprise approved under section 43ZA of the Act;

Definition

“approved partnership”, in relation to an ACIE, means a partnership of which the ACIE is a partner, that is approved under paragraph 3;

Definition

“container” has the same meaning as in section 43ZA(7) of the Act.