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Subsidiary Legislation

Business Trusts (Accounts of Registered Business Trusts) (Substitution of Period) Order 2020

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Official textFrom Singapore Statutes Online, unchanged

reg 1Citation 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.

reg 2Application of Order

(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.

(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.

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.

reg 3Substitution 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.