Singapore legislation
Regulation 2
of Income Tax (Definition of Designated Unit Trust) Rules 2015
Regulation 2
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.