Singapore legislation
Regulation 2
of Income Tax (Assignment of Functions under Section 3A — Singapore Tourism Board) Notification 2024
Regulation 2
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.