/akn/sg/act/sub_leg/1947/ITA-S475-2004

Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S475-2004 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

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This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004.

Regulation 2

Exemption

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There shall be exempt from tax the swap payments made by Shell Tankers (Singapore) Pte Ltd to National Australia Bank Limited —

(a)

between 27th January 2004 and 14th January 2036 (both dates inclusive); and

(b)

between 11th December 2003 and 14th January 2036 (both dates inclusive),under 2 Swap Master Agreements dated 8th December 2003 in respect of the bareboat charters of the vessels “Gemmata” and “Granatina”, respectively.

Common questions

What is Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004?
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S475-2004 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004 still in force?
Yes — Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004 is currently in force.
When did Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004 take effect?
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004 have?
Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004?
The official text of Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2004 is published at sso.agc.gov.sg.