On 22/05/2013,
you requested for the version in force on 22/05/2013
incorporating all amendments published on or before 22/05/2013.
The closest version currently available is that of 01/03/2007.
No. S 565
Income Tax Act
Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager) (Prescribed Activities) Regulations 2008
In exercise of the powers conferred by section 43Z of the Income Tax Act, the Minister for Finance hereby makes the following Regulations:
1. These Regulations may be cited as the Income Tax (Concessionary Rate of Tax for Aircraft Investment Manager) (Prescribed Activities) Regulations 2008 and shall be deemed to have come into operation on 1st March 2007.
2. In these Regulations —
“approved aircraft investment manager” means an aircraft investment manager approved under section 43Z of the Act;
“approved aircraft leasing company” means an aircraft leasing company approved under section 43Y of the Act.
3. For the purposes of section 43Z(1)(b) of the Act, the prescribed services or activities shall be the services or activities specified in the Schedule and which are carried out by an approved aircraft investment manager.
[MF(R) 32.18.14 Pt2 V8; AG/LEG/SL/134/2005/41 Vol. 1]