On 21/05/2013,
you requested for the version in force on 21/05/2013
incorporating all amendments published on or before 21/05/2013.
The closest version currently available is that of 18/12/2002.
2.
—(1) There shall be exempt from tax the approved income from a company outside Singapore which is received in Singapore by an approved international shipping enterprise, subject to the conditions imposed by the Minister and notified to the approved international shipping enterprise.
(2) In this paragraph —
“approved income from a company outside Singapore” means such income from such company outside Singapore as may be approved for the purposes of sub-paragraph (1) by the Minister;
“approved international shipping enterprise” means a company approved as an international shipping enterprise under section 13F of the Act.