Regulation 1
Citation
This Order is the Income Tax (Exemption of Foreign Income) (No. 7) Order 2017.
/akn/sg/act/sub_leg/1947/ITA-S406-2017
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Quick answer
Income Tax (Exemption of Foreign Income) (No. 7) Order 2017 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S406-2017 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (Exemption of Foreign Income) (No. 7) Order 2017.
Exemption
Dividends received by Interflour Group Pte Ltd (a company incorporated in Singapore) from Interflour Holdings (Malaysia) Sdn Bhd (a company incorporated in Malaysia) on or after 11 June 2014, and derived from dividends received by Interflour Holdings (Malaysia) Sdn Bhd from Sabah Flour & Feed Mills Sdn Bhd (a company incorporated in Malaysia), are exempt from tax.
The exemption in sub-paragraph (1) is subject to the conditions specified in paragraph 5 of the letter of approval dated 6 June 2017 addressed to Ernst & Young Solutions LLP.