Regulation 1
Citation and commencement
These Rules are the Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) Rules 2026 and are deemed to have come into operation on 1 January 2013.
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Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) Rules 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S386-2026 1947, currently marked in force and first recorded in 1947.
Citation and commencement
These Rules are the Income Tax (Prescribed Internet Websites for Courses in Section 13(1)) Rules 2026 and are deemed to have come into operation on 1 January 2013.
Prescribed website for section 13(1)(zpa) of Act
For the purposes of section 13(1)(zpa) of the Act, the prescribed Internet website for the period from 1 January 2013 to 28 October 2017 (both dates inclusive) is https://www.skillsconnect.gov.sg.
For the purposes of section 13(1)(zpa) of the Act, the prescribed Internet website from (and including) 29 October 2017 is https://myskillsfuture.gov.sg.
Prescribed websites for section 13(1)(zv) of Act
For the purposes of section 13(1)(zv) of the Act, the prescribed Internet websites are —
https://go.gov.sg/sflp-tacourses-ft; and
https://go.gov.sg/trainingallowance.
Prescribed websites for section 13(1)(zw) of Act
For the purposes of section 13(1)(zw) of the Act, the prescribed Internet websites are —
https://go.gov.sg/wss-level-up-courses-ft; and
https://go.gov.sg/wss-level-up-tas.
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