Income Tax (Industrial Building or Structure) Rules

Income Tax Act

(CHAPTER 134, Sections 7 and 18(1)(l))

Income Tax (Industrial Building or Structure) Rules

R 5

G.N. No. S 406/1991

REVISED EDITION 1993

(1st April 1993)

[20th September 1991]

Citation

1.  These Rules may be cited as the Income Tax (Industrial Building or Structure) Rules and shall have effect for the year of assessment 1988 and subsequent years of assessment.

Building or structure for prescribed purposes

2.  The purposes for which a building or structure is in use as specified in the Schedule are prescribed for the purposes of section 18(1)(l) of the Act.

THE SCHEDULE

1. Services and activities which relate to agriculture.

2. Services and activities which relate to horticulture.

3. Services and activities which relate to the farming of fish or other forms of aquatic life.

4. Repair or maintenance of aircraft.

5. Services and activities which relate to the auctioning of pigs through electronic means.

6. Telecommunication undertaking providing telecommunication services to the public.

7. Services and activities which relate to the organisation or management of exhibitions and conferences.

8. Warehousing provided by the owner of the building or structure as part of his business of providing logistic services or activities.

[S 338/1998 wef Y/A 1997 & Subsq. Ys/A]

9. Postal services provided by a public postal licensee under the Telecommunication Authority of Singapore Act (Cap. 323).

10. Repair or maintenance of aircraft components.

[S 46/2002 wef Y/A 2002 & Subsq. Ys/A]

[S 338/1998 wef 25/12/1989]

[S 480/93 wef 31/03/1992]

[S 338/1998 wef 01/04/1992]

[G.N. No. S 406/91]

LEGISLATIVE HISTORY

Income Tax (Industrial Building or Structure) Rules

 

This Legislative History is provided for the convenience of users of the Income Tax (Industrial Building or Structure) Rules. It is not part of these Rules.
1.	G. N. No. S 406/1991—Income Tax (Industrial Building or Structure) Rules 1991
	Date of commencement	:	20 September 1991
2.	G. N. No. S 480/1993—Income Tax (Industrial Building or Structure) (Amendment) Rules 1993
	Date of commencement	:	31 March 1992
3.	G. N. No. S 338/1998—Income Tax (Industrial Building or Structure) (Amendment) Rules 1998
	Date of commencement	:	1 April 1992
4.	G. N. No. S 219/1992—Income Tax (Industrial Building or Structure) (Amendment) Rules 1992
	Date of commencement	:	15 May 1992
5.	1993 Revised Edition—Income Tax (Industrial Building or Structure) Rules
	Date of operation	:	1 April 1993
6.	G. N. No. S 338/1998—Income Tax (Industrial Building or Structure) (Amendment) Rules 1998
	Date of commencement	:	19 June 1998
7.	G. N. No. S 46/2002—Income Tax (Industrial Building or Structure) (Amendment) Rules 2002
	Date of commencement	:	24 January 2002