Regulation 1
Citation
This Order is the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022.
/akn/sg/act/sub_leg/1947/ITA-S610-2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 3
Quick answer
About this subsidiary legislation
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S610-2022 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Interest received in Singapore by the trustee of Elite Commercial REIT (called in this Order ECREIT) from the following entities on or after the listing of ECREIT on the Singapore Exchange is exempt from tax:
(a)
Elite UK Commercial Holdings Limited; (b)Elite UK Commercial Investments Limited; (c)Elite UK Commercial Limited; (d)Elite Gemstones Properties Limited.
Subregulation 2
Income comprising dividends received in Singapore by Regal Sheen Investment Limited from Elite UK Commercial Holdings Limited on or after the listing of ECREIT on the Singapore Exchange is exempt from tax.
Subregulation 3
The exemptions in sub‑paragraphs (1) and (2) are subject to the conditions specified in the letter of approval dated 4 October 2019 addressed to Ernst & Young Solutions LLP.
Regulation 3
Revocation
The Income Tax (Elite Commercial Real Estate Investment Trust — Section 13(12) Exemption) Order 2020 (G.N. No. S 7/2020) is revoked.
Common questions
- What is Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022?
- Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S610-2022 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 still in force?
- Yes — Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 is currently in force.
- When did Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 take effect?
- Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 was first recorded in 1947.
- How many regulations does Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 have?
- Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 contains 3 regulations.
- Where can I read the official version of Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022?
- The official text of Income Tax (Elite Commercial REIT — Section 13(12) Exemption) Order 2022 is published at sso.agc.gov.sg.