Singapore legislation

Regulation 5

of Goods and Services Tax (Excluded Transactions) Order

Regulation 5

Income tax group relief

Amended byS 265/2003 wef 01/01/2003

Subregulation 1

Where a person transfers any qualifying deduction to any other person under section 37C of the Income Tax Act (Cap. 134), such transfer shall be treated as neither a supply of goods nor a supply of services.

Subregulation 2

Amended byS 265/2003 wef 01/01/2003

For the purpose of sub-paragraph (1), “qualifying deduction” means a qualifying deduction referred to in section 37C of the Income Tax Act.

Read in full context — Goods and Services Tax (Excluded Transactions) Order →