Regulation 1
Citation
This Order is the Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026.
/akn/sg/act/sub_leg/1947/ITA-S8-2026
Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S8-2026 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
Subject to sub-paragraph (3), interest income received in Singapore by Neptune1 Infrastructure Holdings Pte. Ltd. (a company incorporated in Singapore) on or after 22 December 2022 from Borkum Riffgrund 2 Investor Holding GmbH (a company incorporated in Germany) is exempt from tax.
Subregulation 2
Sub-paragraph (1) applies to interest income originating from the income of Borkum Riffgrund 2 Offshore Wind Farm GmbH & Co. oHG (a limited partnership registered or formed in Germany) from its ownership and operation of an offshore wind farm named “Borkum Riffgrund 2”, located in the North Sea off the coast of Germany.
Subregulation 3
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter from the Inland Revenue Authority of Singapore dated 1 September 2025 that is issued on behalf of the Minister for Finance and addressed to EY Corporate Advisors Pte. Ltd.
Common questions
- What is Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026?
- Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S8-2026 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026 still in force?
- Yes — Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026 is currently in force.
- When did Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026 take effect?
- Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026 was first recorded in 1947.
- How many regulations does Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026 have?
- Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026 contains 2 regulations.
- Where can I read the official version of Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026?
- The official text of Income Tax (Neptune1 Infrastructure Holdings Pte. Ltd. — Section 13(12) Exemption) Order 2026 is published at sso.agc.gov.sg.