On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 14/05/2010.
3.
—(1) Tax shall be payable at the rate of 10% on dealing profits, fees and commissions from and on interest in connection with any relevant transaction derived by a company which is a futures member of the Singapore Exchange.
(2) For the purposes of paragraph (1), “interest” includes interest derived in or after the basis period for the year of assessment 1993 by a company which is a futures member of the Singapore Exchange from deposits held by that company as a margin for any relevant transaction.