laws.sg

/akn/sg/act/sub_leg/1947/ITA-S607-2013

Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013

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

Open source PDF
Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
2

Quick answer

About this subsidiary legislation

Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S607-2013 1947, currently marked in force and first recorded in 1947.

Regulation 1

Citation and commencement

Open as pageSuggest a correction

This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013 and shall be deemed to have come into operation on 23rd December 2012.

Regulation 2

Exemption

Open as pageSuggest a correction

Subregulation 1

Suggest a correction

There shall be exempt from tax the interest payable by BOC Aviation Pte. Ltd. to Arcu Aircraft Leasing Limited under —

(a)

the Aircraft Head Lease dated 31st December 2009 in respect of one Airbus A320‑200 aircraft with Manufacturer’s Serial Number 4066, in the period from 23rd December 2012 to 22nd March 2013 (both dates inclusive); and

(b)

the Aircraft Head Lease dated 31st December 2009 in respect of one Airbus A320‑200 aircraft with Manufacturer’s Serial Number 4077, in the period from 5th May 2013 to 21st May 2013 (both dates inclusive).

Subregulation 2

Suggest a correction

The exemption under sub‑paragraph (1) is subject to the terms and conditions specified in the letter of approval dated 3rd July 2013 addressed to BOC Aviation Pte. Ltd.

Common questions

What is Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S607-2013 1947, currently marked in force and first recorded in 1947.
Is Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013 still in force?
Yes — Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013 is currently in force.
When did Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013 take effect?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013 have?
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013 contains 2 regulations.
Where can I read the official version of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013?
The official text of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 3) Notification 2013 is published at sso.agc.gov.sg.