Regulation 1
Citation and commencement
These Rules may be cited as the Income Tax (Automation Equipment) Rules 2004 and shall have effect for the year of assessment 2004 and subsequent years of assessment.
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Income Tax (Automation Equipment) Rules 2004 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S487-2004 1947, currently marked in force and first recorded in 1947.
Citation and commencement
These Rules may be cited as the Income Tax (Automation Equipment) Rules 2004 and shall have effect for the year of assessment 2004 and subsequent years of assessment.
Automation equipment
The automation equipment specified in the Schedule are hereby prescribed for the purposes of the allowances to be made under section 19A(2) of the Act.
Revocation
The Income Tax (Automation Equipment) Rules (R 4) are revoked.
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