Singapore legislation

Regulation 2

of Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2018

Regulation 2

Definitions

In this Notification —“Additional Notes” means the debt securities known as Additional Notes —

(a)

issued by Blue Ocean Resources Pte. Ltd. under the information memorandum to replace any Original Notes; and

(b)

that mature on 31 December 2021;“Guaranteed Senior Secured Notes” means the debt securities known as Guaranteed Senior Secured Notes —

(a)

issued by Blue Ocean Resources Pte. Ltd. under the information memorandum to replace any Original Notes; and

(b)

that mature on 31 December 2021;“information memorandum” means the information memorandum issued by PT Central Proteina Prima, Tbk., guarantor of the Guaranteed Senior Secured Notes and the Additional Notes, on 28 March 2018;“Original Notes” means the debt securities —

(a)

issued by Blue Ocean Resources Pte. Ltd. under an indenture dated 28 June 2007, that mature on 28 June 2012; and

(b)

subsequently reissued by Blue Ocean Resources Pte. Ltd. under a scheme of arrangement dated 17 June 2013, as debt securities that mature on 31 December 2020.

Definition

“Additional Notes” means the debt securities known as Additional Notes —

(a)

issued by Blue Ocean Resources Pte. Ltd. under the information memorandum to replace any Original Notes; and

(b)

that mature on 31 December 2021;

Definition

“Guaranteed Senior Secured Notes” means the debt securities known as Guaranteed Senior Secured Notes —

(a)

issued by Blue Ocean Resources Pte. Ltd. under the information memorandum to replace any Original Notes; and

(b)

that mature on 31 December 2021;

Definition

“information memorandum” means the information memorandum issued by PT Central Proteina Prima, Tbk., guarantor of the Guaranteed Senior Secured Notes and the Additional Notes, on 28 March 2018;

Definition

“Original Notes” means the debt securities —

(a)

issued by Blue Ocean Resources Pte. Ltd. under an indenture dated 28 June 2007, that mature on 28 June 2012; and

(b)

subsequently reissued by Blue Ocean Resources Pte. Ltd. under a scheme of arrangement dated 17 June 2013, as debt securities that mature on 31 December 2020.

Read in full context — Income Tax (Exemption of Interest and Other Payments on Economic and Technological Development Loans) (No. 5) Notification 2018 →