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Income Tax (Exemption of Foreign Income) (No. 5) Order 2014

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Foreign Income) (No. 5) Order 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S408-2014 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 5) Order 2014.

Regulation 2

Exemption

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Subregulation 1

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V-Sciences Investments Pte Ltd is hereby granted exemption from tax on the income referred to in sub‑paragraph (2) which it received in Singapore from the United States of America, in its financial year which ended on 31st March 2008.

Subregulation 2

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The income to which sub‑paragraph (1) applies is the sum of money derived from the disposal by V‑Sciences Investments Pte Ltd of the stock dividends distributed by Replidyne Inc, a company located in the United States of America, to V‑Sciences Investments Pte Ltd in the year 2006.

Subregulation 3

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The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 14th May 2014 addressed to the tax agent of V‑Sciences Investments Pte Ltd.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 5) Order 2014?
Income Tax (Exemption of Foreign Income) (No. 5) Order 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S408-2014 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 5) Order 2014 still in force?
Yes — Income Tax (Exemption of Foreign Income) (No. 5) Order 2014 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 5) Order 2014 take effect?
Income Tax (Exemption of Foreign Income) (No. 5) Order 2014 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 5) Order 2014 have?
Income Tax (Exemption of Foreign Income) (No. 5) Order 2014 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 5) Order 2014?
The official text of Income Tax (Exemption of Foreign Income) (No. 5) Order 2014 is published at sso.agc.gov.sg.