Regulation 1
Citation and commencement
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.
/akn/sg/act/sub_leg/1947/ITA-S520-2015
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Quick answer
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.
Citation and commencement
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.
Definition of “designated unit trust”
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.