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

Citation
1.  These Regulations may be cited as the Income Tax (Exemption of Income from Syndicated Offshore Facilities) Regulations 2003.