Singapore legislation
Regulation 4
of Income Tax (Concessionary Rate of Tax for Approved Finance and Treasury Centre) Regulations 2017
Regulation 4
Approved Finance and Treasury Centre
Amended byS 299/2024 wef 31/12/2021S 299/2024 wef 31/12/2021
Subregulation 1
Amended byS 299/2024 wef 31/12/2021
The Minister, or an authorised body, may approve the Finance and Treasury Centre of a company for the purposes of section 43E of the Act for a period of 5 years.
Subregulation 2
Amended byS 299/2024 wef 31/12/2021
The Minister, or an authorised body, may in any particular case extend the period of approval of a Finance and Treasury Centre for the purposes of section 43E of the Act, for further periods of 5 years at any one time.