Regulation 1
Citation and commencement
This Order is the Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 and is deemed to have come into operation on 24 September 2020.
/akn/sg/act/sub_leg/1947/ITA-S677-2021
Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S677-2021 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Income comprising dividends described in sub‑paragraph (2), that is received in Singapore by AT Holdings Pte. Ltd. (a company incorporated in Singapore) from AT Holdings Europe Co‑operative U.A. (a company incorporated in the Netherlands), is exempt from tax.
Subregulation 2
Sub-paragraph (1) applies to dividends that are derived from dividends received by AT Holdings Europe Co‑operative U.A., that are in turn derived from profits of the following entities: (a)Retail Asset Investment 2 B.V.;
(b)
Bajes Kwartier B.V.;
(c)
Bajes Kwartier Ontwikkeling C.V.;
(d)
Experion Construction Europe B.V.;
(e)
Experion Participaties B.V.;
(f)
Sterpassage Rijswijk Beheer B.V.;
(g)
Sterpassage Rijswijk C.V.
Subregulation 3
The exemption under sub‑paragraph (1) is subject to the conditions specified in the letter of approval dated 24 September 2020 addressed to AT Holdings Pte. Ltd.
Common questions
- What is Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021?
- Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S677-2021 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 still in force?
- Yes — Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 is currently in force.
- When did Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 take effect?
- Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 was first recorded in 1947.
- How many regulations does Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 have?
- Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 contains 2 regulations.
- Where can I read the official version of Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021?
- The official text of Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2021 is published at sso.agc.gov.sg.