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laws.sgby aturio
In force2004 Revised Edition

Subsidiary Legislation

Economic Expansion Incentives (Relief from Income Tax) (Qualifying Activity) Regulations

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reg 1Citation and commencement

These Regulations may be cited as the Economic Expansion Incentives (Relief from Income Tax) (Qualifying Activity) Regulations and shall have effect for the year of assessment 1999 and subsequent years of assessment.

reg 2Qualifying activities

(1)

The services and activities set out in Part I of the Schedule are hereby prescribed as services and activities under paragraph (d) of the definition of “qualifying activity” in section 16 of the Act.

(2)

The services and activities set out in Part II of the Schedule are hereby prescribed as services and activities under paragraph (c) of the definition of “qualifying activity” in section 19I of the Act.

Subregulation 1

The services and activities set out in Part I of the Schedule are hereby prescribed as services and activities under paragraph (d) of the definition of “qualifying activity” in section 16 of the Act.

Subregulation 2

The services and activities set out in Part II of the Schedule are hereby prescribed as services and activities under paragraph (c) of the definition of “qualifying activity” in section 19I of the Act.