Regulation 1
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 7) Order 2007.
/akn/sg/act/sub_leg/1947/ITA-S660-2007
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Income Tax (Exemption of Foreign Income) (No. 7) Order 2007 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S660-2007 1947, currently marked in force and first recorded in 1947.
Citation
This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 7) Order 2007.
Exemption for CDL Hospitality Real Estate Investment Trust
Hospitality Real Estate Investment Trust shall, with effect from 7th February 2007, be exempt from tax on any dividend and interest income derived from outside Singapore and received in Singapore, subject to the terms and conditions specified in the letter of approval dated 7th February 2007 addressed to the tax agent of CDL Hospitality Real Estate Investment Trust.
Exemption for Saizen Real Estate Investment Trust
Saizen Real Estate Investment Trust shall, with effect from 28th June 2007, be exempt from tax on any Tokumei-Kumiai profit distributions derived from outside Singapore and received in Singapore, subject to the terms and conditions specified in the letter of approval dated 28th June 2007 addressed to the tax agent of Saizen Real Estate Investment Trust.
Exemption for CapitaRetail China Development Fund
CapitaRetail China Development Fund shall, with effect from 30th July 2007, be exempt from tax on any dividend derived from outside Singapore and received in Singapore, subject to the terms and conditions specified in the letter of approval dated 30th July 2007 addressed to the tax agent of CapitaRetail China Development Fund.
Exemption for CapitaRetail China Incubator Fund
CapitaRetail China Incubator Fund shall, with effect from 30th July 2007, be exempt from tax on any dividend derived from outside Singapore and received in Singapore, subject to the terms and conditions specified in the letter of approval dated 30th July 2007 addressed to the tax agent of CapitaRetail China Incubator Fund.
Exemption for Allco Osaka SPC No. 2 Pte Ltd
Allco Osaka SPC No. 2 Pte Ltd shall, with effect from 14th August 2007, be exempt from tax on any branch profits derived outside Singapore from Allco Osaka SPC No. 2 Pte Ltd, Japan Branch and received in Singapore, subject to the terms and conditions specified in the letter of approval dated 14th August 2007 addressed to the tax agent of Allco Osaka SPC No. 2 Pte Ltd.
Exemption for CapitaRetail China Development Fund II
CapitaRetail China Development Fund II shall, with effect from 24th August 2007, be exempt from tax on any dividend derived from outside Singapore and received in Singapore, subject to the terms and conditions specified in the letter of approval dated 24th August 2007 addressed to the tax agent of CapitaRetail China Development Fund II.