Singapore legislation
Regulation 4
of Income Tax (Exemption of Foreign Income) (No. 7) Order 2007
Regulation 4
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.