laws.sg

/akn/sg/act/sub_leg/1947/ITA-S326-2018

Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S326-2018 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

Open as pageSuggest a correction

This Notification is the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018 and is deemed to have come into operation on 21 November 2016.

Regulation 2

Exemption

Open as pageSuggest a correction

Subregulation 1

Suggest a correction

The interest of US$68,547.21 payable from 21 November 2016 to 21 August 2017 (both dates inclusive) by Tri‑View Shipping Pte Ltd to Mitsui & Co., Ltd on a loan granted under a loan agreement dated 17 August 2016, for the purpose of re‑financing an earlier loan obtained to finance the construction of the vessel “IVS Triview (Hull No. 499)”, is exempt from tax.

Subregulation 2

Suggest a correction

The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 19 April 2018 and addressed to Tri‑View Shipping Pte Ltd.

Common questions

What is Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018?
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S326-2018 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018 still in force?
Yes — Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018 is currently in force.
When did Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018 take effect?
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018 have?
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018?
The official text of Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 3) Notification 2018 is published at sso.agc.gov.sg.