Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 4) Order 2014.
/akn/sg/act/sub_leg/1947/ITA-S342-2014
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Quick answer
Income Tax (Exemption of Foreign Income) (No. 4) Order 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S342-2014 1947, currently marked in force and first recorded in 1947.
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 4) Order 2014.
Exemption
MTQ Corporation Limited is hereby granted exemption from tax on the dividends which are received by MTQ Corporation Limited in Singapore, from Premier Sea & Land Limited, a company located in Hong Kong, in MTQ Corporation Limited’s financial years ended 31st March 2012 and 31st March 2013.
The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 20th January 2014 addressed to MTQ Corporation Limited.