Regulation 1
Citation and commencement
This Notification is the Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 and comes into operation on 12 April 2024.
/akn/sg/act/sub_leg/1947/ITA-S317-2024
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Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S317-2024 1947, currently marked in force and first recorded in 1947.
Citation and commencement
This Notification is the Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024 and comes into operation on 12 April 2024.
Assignment of functions
The Minister assigns to the Singapore Tourism Board the following powers of the Minister under the Act:
the power to approve a firm or company for the purpose of section 14B(1) of the Act; (b)the power to approve a trade fair or trade exhibition held in Singapore for the purpose of section 14B(2)(a)(ii) of the Act;
the power to approve expenses for the purpose of section 14B(2)(aa) of the Act;
the power to approve a trade fair or trade exhibition for the purpose of section 14B(2)(ab) of the Act;
the power to specify the maximum amount of expenditure or any item thereof, mentioned in section 14B(3) of the Act;
the powers to allow a deduction of an expense and to impose conditions, mentioned in section 14B(5) of the Act.