Regulation 1
Citation
This Order is the Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022.
/akn/sg/act/sub_leg/1947/ITA-S612-2022
Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) 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. 3) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S612-2022 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Subject to sub‑paragraph (2), the following income received in Singapore by Elite Commercial REIT (a real estate investment trust incorporated in Singapore) from Elite UK Commercial Holdings Limited (a real estate investment trust incorporated in the United Kingdom) is exempt from tax: (a)dividend income received on or after 31 January 2022;
(b)
interest income received on or after 1 August 2021.
Subregulation 2
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letter of approval dated 14 June 2022 addressed to EY Corporate Advisors Pte. Ltd.
Common questions
- What is Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022?
- Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S612-2022 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 still in force?
- Yes — Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 is currently in force.
- When did Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 take effect?
- Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 was first recorded in 1947.
- How many regulations does Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 have?
- Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 contains 2 regulations.
- Where can I read the official version of Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022?
- The official text of Income Tax (Elite Commercial REIT — Section 13(12) Exemption) (No. 3) Order 2022 is published at sso.agc.gov.sg.