On 23/05/2013,
you requested for the version in force on 23/05/2013
incorporating all amendments published on or before 23/05/2013.
The closest version currently available is that of 04/05/2011.
No. S 247
Income Tax Act
Income Tax
(Exemption of Foreign Income)
Order 2011
(Exemption of Foreign Income)
Order 2011
In exercise of the powers conferred by section 13(12) of the Income Tax Act, the Minister for Finance hereby makes the following Order:
2.
—(1) CapitaRetail China Development Fund is hereby granted exemption from tax on the dividend income received in Singapore from CapitaRetail China Developments (B) Pte Ltd.
(2) The exemption under sub-paragraph (1) —
(a)
is subject to the terms and conditions specified in the letter of approval dated 28th March 2011 addressed to the tax agent of CapitaRetail China Development Fund; and
(b)
applies to dividend income received on or after 10th January 2011.
[MF(R) 32.16.56 V42; AG/LLRD/SL/134/2010/4 Vol. 1]