Singapore legislation
Regulation 2
of Income Tax (Exemption of Foreign Income) (No. 3) Order 2011
Regulation 2
Exemption
Amended byS 573/2012 wef 17/09/2012S 573/2012 wef 17/09/2012
Subregulation 1
Amended byS 573/2012 wef 17/09/2012
Pacific Century Regional Developments Limited is hereby granted exemption from tax on the dividends received in Singapore after 21st June 2011 from PCCW Limited, being a company located in Hong Kong.
Subregulation 2
Amended byS 573/2012 wef 17/09/2012
The exemption under sub-paragraph (1) is subject to the terms and conditions specified in the letters of approval dated 17th October 2011 and 17th September 2012 addressed to the tax agent of Pacific Century Regional Developments Limited.