1. Citation and commencement
Feedback & supportLast amended by an amending law of 2022. 2 amendments in all.
These Regulations may be cited as the Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 and shall be deemed to have come into operation on 1st September 2007.
No liability to pay any penalty under section 13D of the Act shall arise in respect of any exemption from tax prior to 7th January 2010.
Subregulation 1
These Regulations may be cited as the Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 and shall be deemed to have come into operation on 1st September 2007.
Subregulation 2
No liability to pay any penalty under section 13D of the Act shall arise in respect of any exemption from tax prior to 7th January 2010.