On 20/05/2013,
you requested for the version in force on 20/05/2013
incorporating all amendments published on or before 20/05/2013.
The closest version currently available is that of 19/10/2009.
No. S 261
Income Tax Act
Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2010
In exercise of the powers conferred by section 13(4) of the Income Tax Act, the Minister for Finance hereby makes the following Notification:
1.
—(1) This Notification may be cited as the Income Tax (Exemption of Interest and Other Payments for Economic and Technological Development) (No. 5) Notification 2010 and shall be deemed to have come into operation on 19th October 2009.
(2) This Notification shall remain in operation for a period of 10 years until 18th October 2019.
2.
—(1) There shall be exempt from tax the upfront fees and interest payable by BOC Aviation Pte. Ltd. to the following banks, under the Loan Agreement dated 13th October 2009 in respect of one Boeing 777-300ER aircraft with Manufacturer’s Serial Number 36161:
(a)
Bank of China Limited, Tokyo Branch;
(b)
Bank of China Limited, Macau Branch; and
(c)
Bank of China Limited, Sydney Branch.
(2) The exemption is subject to the terms and conditions specified in the letter of approval dated 29th September 2009 addressed to BOC Aviation Pte. Ltd.
[MF(R) 32.12.2327 V6; AG/LLRD/SL/134/2010/5 Vol. 1]