/akn/sg/act/sub_leg/1947/ITA-S660-2007

Income Tax (Exemption of Foreign Income) (No. 7) Order 2007

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Type
Subsidiary Legislation
Status
In force
Enacted
1947
Sections
7

Quick answer

About this subsidiary legislation

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.

Regulation 1

Citation

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This Order may be cited as the Income Tax (Exemption of Foreign Income) (No. 7) Order 2007.

Regulation CDL

Exemption for CDL Hospitality Real Estate Investment Trust

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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.

Regulation 3

Exemption for Saizen Real Estate Investment Trust

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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.

Regulation 4

Exemption for CapitaRetail China Development Fund

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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.

Regulation 5

Exemption for CapitaRetail China Incubator Fund

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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.

Regulation 6

Exemption for Allco Osaka SPC No. 2 Pte Ltd

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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.

Regulation 7

Exemption for CapitaRetail China Development Fund II

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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.

Common questions

What is Income Tax (Exemption of Foreign Income) (No. 7) Order 2007?
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.
Is Income Tax (Exemption of Foreign Income) (No. 7) Order 2007 still in force?
Yes — Income Tax (Exemption of Foreign Income) (No. 7) Order 2007 is currently in force.
When did Income Tax (Exemption of Foreign Income) (No. 7) Order 2007 take effect?
Income Tax (Exemption of Foreign Income) (No. 7) Order 2007 was first recorded in 1947.
How many regulations does Income Tax (Exemption of Foreign Income) (No. 7) Order 2007 have?
Income Tax (Exemption of Foreign Income) (No. 7) Order 2007 contains 7 regulations.
Where can I read the official version of Income Tax (Exemption of Foreign Income) (No. 7) Order 2007?
The official text of Income Tax (Exemption of Foreign Income) (No. 7) Order 2007 is published at sso.agc.gov.sg.