Regulation 1
Citation
This Order may be cited as the Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002.
/akn/sg/act/sub_leg/1947/ITA-S668-2002
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S668-2002 1947, currently marked in force and first recorded in 1947.
Regulation 2
Declaration of provisions in accounts
It is hereby declared that, subject to the conditions specified in the letter of approval dated 8th June 2002, the provisions in the accounts of Overseas Union Bank Limited which have been transferred to United Overseas Bank Limited —
(a)
shall not be deemed under section 14I(2)(b) of the Act to be a trading receipt of Overseas Union Bank Limited; and
(b)
shall for the purposes of section 14I of the Act be treated as having been allowed to United Overseas Bank Limited as a deduction under that section.
Common questions
- What is Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002?
- Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S668-2002 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002 still in force?
- Yes — Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002 is currently in force.
- When did Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002 take effect?
- Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002 was first recorded in 1947.
- How many regulations does Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002 have?
- Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002 contains 2 regulations.
- Where can I read the official version of Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002?
- The official text of Income Tax (Transfer of Undertaking by Bank or Finance Company) (No. 5) Order 2002 is published at sso.agc.gov.sg.