/akn/sg/act/sub_leg/1947/ITA-S451-2020

Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S451-2020 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation

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This Order is the Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020.

Regulation 2

Exemption

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Subregulation 1

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Interest income received in Singapore by FLT Europe Treasury Pte Ltd (a company incorporated in Singapore) from FPE Logistics B.V. (a company incorporated in the Netherlands) on or after 14 December 2018 is exempt from tax, subject to the conditions specified in the letter of approval dated 14 December 2018 addressed to Ernst & Young Solutions LLP.

Subregulation 2

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Interest income received in Singapore by FLT Europe 2 Pte Ltd (a company incorporated in Singapore) from FLT Europe B.V. (a company incorporated in the Netherlands) on or after 6 April 2020 is exempt from tax, subject to the conditions specified in the letter of approval dated 6 April 2020 addressed to EY Corporate Advisors Pte. Ltd.

Subregulation 3

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Interest income received in Singapore by FLT Europe 3 Pte Ltd (a company incorporated in Singapore) from FLT Europe B.V. (a company incorporated in the Netherlands) on or after 6 April 2020 is exempt from tax, subject to the conditions specified in the letter of approval dated 6 April 2020 addressed to EY Corporate Advisors Pte. Ltd.

Subregulation 4

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Interest income received in Singapore by FLT Europe 1 Pte Ltd (a company incorporated in Singapore) from FPE Logistics B.V. (a company incorporated in the Netherlands) on or after 12 April 2019 is exempt from tax, subject to the conditions specified in the letter of approval dated 12 April 2019 addressed to Ernst & Young Solutions LLP.

Common questions

What is Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020?
Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S451-2020 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020 still in force?
Yes — Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020 is currently in force.
When did Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020 take effect?
Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020 was first recorded in 1947.
How many regulations does Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020 have?
Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020 contains 2 regulations.
Where can I read the official version of Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020?
The official text of Income Tax (Frasers Logistics & Industrial Trust — Section 13(12) Exemption) Order 2020 is published at sso.agc.gov.sg.