/akn/sg/act/sub_leg/1947/ITA-S520-2015

Income Tax (Definition of Designated Unit Trust) Rules 2015

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Definition of Designated Unit Trust) Rules 2015 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S520-2015 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

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These Rules may be cited as the Income Tax (Definition of Designated Unit Trust) Rules 2015 and are deemed to have come into operation on 1 September 2014.

Regulation 2

Definition of “designated unit trust”

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The unit trust schemes and exchange traded fund interest schemes set out on the Internet website of the Central Provident Fund Board at http://www.cpf.gov.sg are prescribed for the purposes of paragraph (a) of the definition of “designated unit trust” in section 35(14) of the Act.

Common questions

What is Income Tax (Definition of Designated Unit Trust) Rules 2015?
Income Tax (Definition of Designated Unit Trust) Rules 2015 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S520-2015 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Definition of Designated Unit Trust) Rules 2015 still in force?
Yes — Income Tax (Definition of Designated Unit Trust) Rules 2015 is currently in force.
When did Income Tax (Definition of Designated Unit Trust) Rules 2015 take effect?
Income Tax (Definition of Designated Unit Trust) Rules 2015 was first recorded in 1947.
How many regulations does Income Tax (Definition of Designated Unit Trust) Rules 2015 have?
Income Tax (Definition of Designated Unit Trust) Rules 2015 contains 2 regulations.
Where can I read the official version of Income Tax (Definition of Designated Unit Trust) Rules 2015?
The official text of Income Tax (Definition of Designated Unit Trust) Rules 2015 is published at sso.agc.gov.sg.