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Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) Regulations
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Table of Contents

1 Citation
2 Definitions
3 Approval of syndicated offshore credit facility
4 Comptroller to determine amount of income to be exempted
5 Deduction of unabsorbed losses and capital allowances
6 Deduction of bad debt, provision for doubtful debt and impairment loss

Legislative History