Singapore legislation

Regulation 2

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

Regulation 2

Qualifying activities

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.