Regulation 1
Citation
This Order is the Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019.
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Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S634-2019 1947, currently marked in force and first recorded in 1947.
Citation
This Order is the Income Tax (Caterpillar Propulsion Pte Ltd — Section 13(12) Exemption) Order 2019.
Exemption
Income received in Singapore on or after 2 September 2019 by Caterpillar Propulsion Pte Ltd (a company incorporated in Singapore) from Caterpillar Propulsion Middle East (a foreign branch of Caterpillar Propulsion Pte Ltd registered in the United Arab Emirates) is exempt from tax.
The exemption in sub-paragraph (1) is subject to the conditions specified in paragraphs 3 and 4 of the letter of approval dated 2 September 2019 addressed to Ernst & Young Solutions LLP, the representative of Caterpillar Propulsion Pte Ltd.
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