Regulation 1
Citation and commencement
This Notification is the Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 and is deemed to have come into operation on 18 March 2021.
/akn/sg/act/sub_leg/1947/ITA-S86-2023
Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1947
- Sections
- 2
Quick answer
About this subsidiary legislation
Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S86-2023 1947, currently marked in force and first recorded in 1947.
Regulation 2
Exemption
Subregulation 1
The interest payable by Tiger Holdco Pte. Ltd. during the period from 18 March 2021 to 10 June 2023 (both dates inclusive) in respect of the amount of US$233 million under a bond agreement dated 17 March 2021, that is used for the purpose of on‑lending to Armada 98/2 Pte. Ltd. to finance the conversion and refurbishment of a large crude carrier vessel to a Singapore‑flagged Floating, Production, Storage and Offloading vessel named “Armada Sterling V”, is exempt from tax.
Subregulation 2
The exemption in sub-paragraph (1) is subject to the conditions specified in the letter from the Ministry of Finance dated 20 January 2023 and addressed to Deloitte Tax Solutions Pte. Ltd.
Common questions
- What is Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023?
- Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation ITA-S86-2023 1947, currently marked in force and first recorded in 1947.
- Is Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 still in force?
- Yes — Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 is currently in force.
- When did Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 take effect?
- Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 was first recorded in 1947.
- How many regulations does Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 have?
- Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 contains 2 regulations.
- Where can I read the official version of Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023?
- The official text of Income Tax (Tiger Holdco Pte. Ltd. — Section 13(4) Exemption) Notification 2023 is published at sso.agc.gov.sg.