Income Tax (Research and Development — Specified Services) Rules

Income Tax Act

(CHAPTER 134, Sections 7(1) and 14D(3) paragraph (f) of definition of “specified services”)

Income Tax (Research and Development — Specified Services) Rules

R 9

G.N. No. S 443/1996

REVISED EDITION 1997

(15th June 1997)

[4th October 1996]

Citation

1.  These Rules may be cited as the Income Tax (Research and Development — Specified Services) Rules and shall have effect for the year of assessment 1997 and subsequent years of assessment.

Prescribed services and activities

2.  Services and activities which relate to the development of food flavourings and colourings are hereby prescribed for the purposes of section 14D of the Act.

[G.N. No. S 443/96]

LEGISLATIVE HISTORY

Income Tax (Research and Development — Specified Services) Rules

 

This Legislative History is provided for the convenience of users of the Income Tax (Research and Development — Specified Services) Rules. It is not part of these Rules.
1.	G. N. No. S 443/1996—Income Tax (Research and Development — Specified Services) Rules 1996
	Date of commencement	:	4 October 1996
2.	1997 Revised Edition—Income Tax (Research and Development — Specified Services) Rules
	Date of operation	:	15 June 1997