Singapore legislation

Regulation 2

of Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012

Regulation 2

Definitions

Amended byS 152/2020 wef 11/04/2016

In these Regulations, “designated investments” and “specified income” have the same meanings as in the Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 (G.N. No. S 6/2010), with references to a “prescribed person” therein read as references to a “prescribed sovereign fund entity” or an “approved foreign government-owned entity”, as the case may be.

Read in full context — Income Tax (Exemption of Certain Income of Prescribed Sovereign Fund Entities and Approved Foreign Government-Owned Entities) Regulations 2012 →