Income Tax (Exemption of Income from Syndicated Offshore Facilities) Regulations 2003

Enacting Formula

1 Citation
2 Definitions
3 Application
4 Tax exemption
5 Determination of income exempted from tax
6 Deduction of unabsorbed losses, capital allowances and donations
7 Deduction of bad debt, provision for doubtful debt and impairment loss

THE SCHEDULE Criteria for Determining Whether Facility Is A Syndicated Facility With Syndication Work Carried Out Substantially in Singapore

In exercise of the powers conferred by section 43A of the Income Tax Act, the Minister for Finance hereby makes the following Regulations: