Stamp Duties (Container Investment Enterprise) (Remission) (Amendment) Rules 2015 deemed to have come into operation on 24 February 2015 [S 523/2015]

On By taxsgIn e-Gazette, Legislative Updates

15 September 2015

The Stamp Duties (Container Investment Enterprise) (Remission) (Amendment) Rules 2015 were first published in the Government Gazette, Electronic Edition, on 31 August 2015.

The following are amended in the Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 (G.N. No. S 98/2014):

  • Rule 2 (Definitions), by deleting the words “, but does not include a company that is established solely to lease any container under the circumstances provided for in the regulations made under section 10D(1) of the Income Tax Act” in the definition of “special purpose company”.
  • Rule 3 (Remission)

(a) by deleting the words “Subject to paragraph (2), there” in paragraph (1) and substituting the word “There”;

(b) by deleting the words “1st June 2011 to 31st May 2016” in paragraph (1) and substituting the words               “1 June 2011 to 31 May 2021”; and

(c) by deleting paragraph (2).

Source: Government Gazette