Singapore legislation
Regulation 3
of Income Tax (Exemption and Concessionary Tax Rate for Income from General Business) Regulations 2017
Regulation 3
Application
These Regulations apply to —
(a)
an approved insurer that is approved as such on or after 1 June 2017;
(b)
an approved captive insurer that is approved as such on or after 1 June 2017;
(c)
an approved marine hull and liability insurer that is approved as such on or after 1 June 2017; and
(d)
an approved specialised insurer that is approved as such on or after 1 June 2017.