Singapore legislation
Regulation 4A
of Income Tax (Deduction for Acquisition of Shares of Companies) Regulations 2012
Regulation 4A
Definitions of this Part
Amended byS 314/2021 wef 01/01/2018S 314/2021 wef 01/04/2015
In this Part —“acquirer” means the acquiring company or its acquiring subsidiary that made the acquisition in question;“FRS 28”, “SFRS(I) 1-28” and “SFRS for Small Entities” have the meanings given by section 37L(16F) of the Act.
Definition
“acquirer” means the acquiring company or its acquiring subsidiary that made the acquisition in question;
Definition
“FRS 28”, “SFRS(I) 1-28” and “SFRS for Small Entities” have the meanings given by section 37L(16F) of the Act.
Amended byS 314/2021 wef 01/01/2018S 314/2021 wef 01/04/2015