Singapore legislation
Regulation 2
of Income Tax (Deduction for Expenditure of Qualifying Individual under Section 14ZD) Rules 2019
Regulation 2
Prescribed activities
Any trade, business, profession or vocation carried on by an individual to act as an agent for another person in relation to the purchase or sale of goods, or purchase or supply of services, is a prescribed activity for the purposes of section 14ZD of the Act, including such trade, business, profession or vocation carried on by the following individuals:
(a)
an estate agent (however described);
(b)
an insurance agent (however described);
(c)
a remisier (however described).