laws.sg

/akn/sg/act/sub_leg/1947/ITA-S601-2010

Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S601-2010 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

Open as pageSuggest a correction

These Regulations may be cited as the Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010 and shall have effect for the year of assessment 2009 and subsequent years of assessment.

Regulation 2

Reinstatement of expenditure or loss

Open as pageSuggest a correction

For the purposes of section 37H(12) of the Act, the amount by which the expenditure or loss referred to in section 37H(6) of the Act is to be increased following the recovery by the Comptroller of an amount of cash grant under section 37H(8) of the Act is an amount computed in accordance with the formulawhere A is the amount of the cash grant recovered by the Comptroller.

Common questions

What is Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010?
Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S601-2010 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010 still in force?
Yes — Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010 is currently in force.
When did Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010 take effect?
Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010 was first recorded in 1947.
How many regulations does Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010 have?
Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010 contains 2 regulations.
Where can I read the official version of Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010?
The official text of Income Tax (Cash Grant for Research and Development Expenditure for Start-up Company) Regulations 2010 is published at sso.agc.gov.sg.