Regulation 1
Citation
This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 8) Notification 2014.
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Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 8) Notification 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S553-2014 1947, currently marked in force and first recorded in 1947.
Citation
This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 8) Notification 2014.
Exemption
There shall be exempt from tax —
interest of US$19,470.48 payable by Offshore Support Vessel 14 Pte Ltd to Ship Finance B.V. under the Loan Agreement dated 20 May 2010 for financing the pre‑delivery expenses of the vessel, VOS Hyperion; and
interest of US$8,212.17 payable by Offshore Support Vessel 14 Pte Ltd to Ship Finance B.V. under the Loan Agreement dated 8 November 2010 for financing the pre‑delivery expenses of the vessel, VOS Hecate.
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