Singapore legislation

Regulation 3

of Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010

Regulation 3

Exemption from tax of income under section 13D of Act

Amended byS 934/2022 wef 31/12/2021S 723/2025 wef 31/12/2021

Subject to regulation 4, there shall be exempt from tax the specified income derived by a prescribed person from funds managed in Singapore by any fund manager in respect of designated investments.

Read in full context — Income Tax (Exemption of Income of Prescribed Persons Arising from Funds Managed by Fund Manager in Singapore) Regulations 2010 →