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Income Tax (Exemption of Foreign Income) (No. 8) Order 2013

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Enacted: 1947
Sections: 2

Regulation 1

Citation

This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 8) Order 2013.

Regulation 2

Exemption

Subregulation 1

Asian Pay Television Trust is hereby granted exemption from tax on the dividends received in Singapore on or after 29th May 2013 from APTT Holdings 1 Limited and APTT Holdings 2 Limited located in Bermuda.

Subregulation 2

The exemption under sub-paragraph (1) is subject to the following:

(a)

the ultimate source of funds from which the dividends referred to in sub-paragraph (1) are declared can be traced to income derived by the Taiwanese Operating Companies referred to in the footnote to paragraph 2(vi) of the letter of approval dated 16th January 2013 addressed to Macquarie International Infrastructure Fund Limited and Macquarie Korea Opportunities Fund (referred to in this Order as the “letter of approval”) from their respective business activities; and

(b)

the terms and conditions specified in the letter of approval.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 8) Order 2013?: Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S531-2013 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 still in force?: Yes — Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 take effect?: Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 have?: Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 8) Order 2013?: The official text of Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 is published at sso.agc.gov.sg.

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Income Tax (Exemption of Foreign Income) (No. 8) Order 2013

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Enacted

1947

Sections

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 8) Order 2013?

Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S531-2013 1947, currently marked in force and first recorded in 1947.

Is Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 still in force?

Yes — Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 is currently in force.

When did Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 take effect?

Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 was first recorded in 1947.

How many regulations does Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 have?

Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 contains 2 regulations.

Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 8) Order 2013?

The official text of Income Tax (Exemption of Foreign Income) (No. 8) Order 2013 is published at sso.agc.gov.sg.

Something wrong on this page?