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Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S599-2013 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

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These Rules may be cited as the Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 and shall have effect for the year of assessment 2012 and subsequent years of assessment.

Regulation 2

Prescribed classes of individuals

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The classes of individuals set out in the Schedule are prescribed for the purposes of the definition of “employee” in section 14R(6) of the Act.

Common questions

What is Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013?
Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S599-2013 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 still in force?
Yes — Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 is currently in force.
When did Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 take effect?
Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 was first recorded in 1947.
How many regulations does Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 have?
Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 contains 2 regulations.
Where can I read the official version of Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013?
The official text of Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 is published at sso.agc.gov.sg.