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Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S568-2008 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

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This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008 and shall be deemed to have come into operation on 1st March 2007.

Regulation 2

Exemption

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Subregulation 1

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There shall be exempt from tax the payments made under an agreement or arrangement for the charter of any aircraft by an approved aircraft leasing company from a person not resident in Singapore (excluding a permanent establishment in Singapore), subject to such conditions as may be imposed by the Minister and notified to the approved aircraft leasing company.

Subregulation 2

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

Common questions

What is Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S568-2008 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008 still in force?
Yes — Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008 is currently in force.
When did Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008 take effect?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008 have?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008?
The official text of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2008 is published at sso.agc.gov.sg.