Singapore legislation

Regulation 3

of Income Tax (Payments by Approved Aircraft Leasing Entities under Loans and Finance Leases — Section 13(4) Exemption) Notification 2020

Regulation 3

Meaning of “applicable loan”

Amended byS 164/2022 wef 07/03/2022

Subregulation 1

Amended byS 164/2022 wef 07/03/2022

In this Part, an applicable loan is a loan or other arrangement similar in nature to a loan, that is obtained on or before 31 December 2027 by an approved aircraft leasing company for one or both of the purposes specified in sub‑paragraph (2), whether or not in addition to any other purpose.

Subregulation 2

The purposes in sub‑paragraph (1) are —

(a)

the acquisition by the approved aircraft leasing company of one or more aircraft or aircraft engines; and

(b)

the financing of qualifying payments under an agreement for a previous loan obtained by the approved aircraft leasing company for the acquisition of one or more aircraft or aircraft engines.