On 26/05/2013,
you requested for the version in force on 26/05/2013
incorporating all amendments published on or before 26/05/2013.
The closest version currently available is that of 28/05/2009.
2. Regulation 2 of the Income Tax (Income from Syndicated Offshore Credit and Underwriting Facilities) Regulations (Rg 4) (referred to in these Regulations as the principal Regulations) is amended —
(a)
by inserting, immediately after the definition of “approved securities company”, the following definition:
“ “corresponding Regulations” means the Income Tax (Exemption of Income from Syndicated Offshore Facilities) Regulations 2003 (G.N. No. S 183/2003);”; and
(b)
by inserting, immediately after the definition of “financial institution”, the following definitions:
“impairment loss” means an impairment loss recognised under FRS 39;”.