Regulation 1
Citation and commencement
This Order is the Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020 and comes into operation on 16 April 2020.
/akn/sg/act/sub_leg/2004/BTA-S278-2020
Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 2004
- Sections
- 3
Quick answer
About this subsidiary legislation
Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation BTA-S278-2020 2004, currently marked in force and first recorded in 2004.
Regulation 2
Application of Order
Subregulation 1
Paragraph 3(a) applies to any registered business trust listed or quoted on an approved exchange in Singapore in respect of its profit and loss account for its financial year ending on 31 December 2019, 31 January 2020, 29 February 2020 or 31 March 2020.
Subregulation 2
Paragraph 3(b) applies to any registered business trust that is not listed or quoted on an approved exchange in Singapore in respect of its profit and loss account for its financial year ending on 31 December 2019, 31 January 2020, 29 February 2020 or 31 March 2020.
Regulation 3
Substitution of period
For the purposes of section 76(3) of the Act, the Authority specifies —
(a)
the period of “6 months” in substitution of the period of “4 months” mentioned in section 76(1)(a) of the Act; and
(b)
the period of “8 months” in substitution of the period of “6 months” mentioned in section 76(1)(b) of the Act.
Common questions
- What is Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020?
- Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation BTA-S278-2020 2004, currently marked in force and first recorded in 2004.
- Is Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020 still in force?
- Yes — Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020 is currently in force.
- When did Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020 take effect?
- Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020 was first recorded in 2004.
- How many regulations does Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020 have?
- Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020 contains 3 regulations.
- Where can I read the official version of Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020?
- The official text of Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020 is published at sso.agc.gov.sg.