Singapore legislation

Regulation 2

of Income Tax (Concessionary Rate of Tax for Aircraft Leasing Company) (Prescribed Activities) Regulations 2008

Regulation 2

Prescribed activities

Subregulation 1

For the purposes of section 43Y(1) of the Act, the prescribed activities shall be the activities specified in the Schedule which are ancillary to carrying on a business of leasing aircraft or aircraft engines by an approved aircraft leasing company.

Subregulation 2

In paragraph (1), “approved aircraft leasing company” means an aircraft leasing company approved under section 43Y of the Act.

Read in full context — Income Tax (Concessionary Rate of Tax for Aircraft Leasing Company) (Prescribed Activities) Regulations 2008 →