Regulation 1
Citation and commencement
This Order is the Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020 and comes into operation on 6 January 2020.
/akn/sg/act/sub_leg/1947/ITA-S8-2020
Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020
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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 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S8-2020 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 the profits of any of the following entities:
(a)
AT&C Amstel Holdings B.V.; (b)Batys Petroleum LLP;
(c)
Dostyk Gas Terminal LLP;
(d)
Ertys Service LLP;
(e)
Experion Assets Holdings Europe B.V.;
(f)
Kapashagai Resource LLP;
(g)
KazRoslmpex LLP;
(h)
Kazykurt Yug LLP;
(i)
Premium Oil Trans LLP;
(j)
Retail Asset Investment B.V.;
(k)
RTI-ANPZ LLP;
(l)
Standard Petroleum & Co LLP.
Subregulation 3
The exemption in sub‑paragraph (1) is subject to the conditions specified in the letters of approval dated 21 June 2018 and 5 November 2019 to AT Holdings Pte. Ltd.
Common questions
- What is Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020?
- Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S8-2020 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020 still in force?
- Yes — Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020 is currently in force.
- When did Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020 take effect?
- Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020 was first recorded in 1947.
- How many regulations does Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020 have?
- Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020 contains 2 regulations.
- Where can I read the official version of Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020?
- The official text of Income Tax (AT Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2020 is published at sso.agc.gov.sg.