In forceAmendedAs enactedCurrent version · As enactedSee versions on Singapore Statutes Online(opens the publisher’s site)
3. Exemption from tax of income under section 13D of Act
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Last amended by an amending law of 2025. 2 amendments in all.
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.