Regulation 1
Citation
This Order is the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022.
/akn/sg/act/sub_leg/1947/ITA-S611-2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S611-2022 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Dividend income received in Singapore by Elite Commercial REIT (a real estate investment trust incorporated in Singapore) (called in this Order ECREIT) from Elite UK Commercial Holdings Limited (a real estate investment trust incorporated in the United Kingdom) (called in this Order ECHL) on or after 26 August 2021 is exempt from tax.
Subregulation 2
Interest income received in Singapore by ECREIT from the following entities on or after 26 August 2021 is exempt from tax:
(a)
ECHL; (b)Elite Gemstones Properties Limited (a company incorporated in the United Kingdom).
Subregulation 3
The exemptions in sub-paragraphs (1) and (2) are subject to the conditions specified in the letter of approval dated 21 September 2021 addressed to Grant Thornton Singapore Pte Ltd.
Common questions
- What is Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022?
- Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S611-2022 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 still in force?
- Yes — Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 is currently in force.
- When did Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 take effect?
- Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 was first recorded in 1947.
- How many regulations does Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 have?
- Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 contains 2 regulations.
- Where can I read the official version of Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022?
- The official text of Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 2) Order 2022 is published at sso.agc.gov.sg.