Regulation 1
Citation and commencement
This Notification is the Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020 and is deemed to have come into operation on 29 December 2014.
/akn/sg/act/sub_leg/1947/ITA-S6-2020
Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S6-2020 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
The interest and interest rate swap payment totalling US$2,925,483 payable by ABC One Pte. Ltd. to TMB Bank Public Company Limited from 29 December 2014 to 20 August 2018 (both dates inclusive), in respect of a loan granted under a loan agreement dated 22 May 2014 for the purpose of financing the acquisition of the vessel “Danaya Naree”, are exempt from tax.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 18 October 2019 issued by the Ministry of Finance and addressed to ABC One Pte. Ltd.
Common questions
- What is Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020?
- Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S6-2020 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020 still in force?
- Yes — Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020 is currently in force.
- When did Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020 take effect?
- Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020 was first recorded in 1947.
- How many regulations does Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020 have?
- Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020 contains 2 regulations.
- Where can I read the official version of Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020?
- The official text of Income Tax (ABC One Pte. Ltd. — Section 13(4) Exemption) Notification 2020 is published at sso.agc.gov.sg.