Singapore legislation
Regulation 4
of Income Tax (Exemption of Foreign Income) (No. 5) Order 2015
Regulation 4
Exemption for Parkway Life Japan3 Pte Ltd
Subregulation 1
Parkway Life Japan3 Pte Ltd is granted exemption from tax on the Tokumei-Kumiai distributions received in Singapore on or after 2 August 2013 from Godo Kaisha Healthcare 5, a company incorporated in Japan.
Subregulation 2
The exemption in sub-paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 11 October 2013 addressed to Parkway Trust Management Limited.