Singapore legislation

Regulation 2

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

Regulation 2

Prescribed classes of individuals

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.

Read in full context — Income Tax (Deduction for Qualifying Training Expenditure) (Prescribed Classes of Individuals) Rules 2013 →