Singapore legislation

Regulation 2

of Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) Notification 2008

Regulation 2

Definitions

Amended byS 327/2024 wef 31/12/2021S 327/2024 wef 31/12/2021S 327/2024 wef 04/11/2022

In this Notification —“approved securitisation company” and “asset securitisation transaction” have the same meanings as in section 13M(4) of the Act; “Authority” means the Monetary Authority of Singapore established under section 3 of the Monetary Authority of Singapore Act 1970;“financial derivatives” means derivatives the payoffs of which are linked, whether in whole or in part, to the payoffs or performance of any financial assets, securities, financial instruments or indices, but does not include derivatives the payoffs of which are linked wholly to the payoffs or performance of commodities.[Deleted by S 327/2024 wef 04/11/2022]

Definition

“approved securitisation company” and “asset securitisation transaction” have the same meanings as in section 13M(4) of the Act;

Amended byS 327/2024 wef 31/12/2021

Definition

“Authority” means the Monetary Authority of Singapore established under section 3 of the Monetary Authority of Singapore Act 1970;

Amended byS 327/2024 wef 31/12/2021

Definition

“financial derivatives” means derivatives the payoffs of which are linked, whether in whole or in part, to the payoffs or performance of any financial assets, securities, financial instruments or indices, but does not include derivatives the payoffs of which are linked wholly to the payoffs or performance of commodities.

Amended byS 327/2024 wef 04/11/2022