/akn/sg/act/sub_leg/1947/ITA-S565-2008
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Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager) (Prescribed Activities) Regulations 2008 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S565-2008 1947, currently marked in force and first recorded in 1947.
Citation and commencement
These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager) (Prescribed Activities) Regulations 2008 and shall be deemed to have come into operation on 1st March 2007.
Definitions
In these Regulations —“approved aircraft investment manager” means an aircraft investment manager approved under section 43Z of the Act;“approved aircraft leasing company” means an aircraft leasing company approved under section 43Y of the Act.
“approved aircraft investment manager” means an aircraft investment manager approved under section 43Z of the Act;
“approved aircraft leasing company” means an aircraft leasing company approved under section 43Y of the Act.
Prescribed activities
For the purposes of section 43Z(1)(b) of the Act, the prescribed services or activities shall be the services or activities specified in the Schedule and which are carried out by an approved aircraft investment manager.