Income Tax amendment regulations S 196 2026

Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026 Status:
Published in Subsidiary Legislation Supplement
on 02 Apr 2026
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No. S 196
| Income Tax Act 1947 |

| Income Tax
(Qualifying Debt Securities)
(Amendment) Regulations 2026 |

| | In exercise of the powers conferred by section 13(1) and (16) of the Income Tax Act 1947, the Minister for Finance makes the following Regulations: | | In exercise of the powers conferred by section 13(1) and (16) of the Income Tax Act 1947, the Minister for Finance makes the following Regulations: |
| In exercise of the powers conferred by section 13(1) and (16) of the Income Tax Act 1947, the Minister for Finance makes the following Regulations: | |

| PART 1
| PRELIMINARY |

| Citation and commencement |

| 1. —(1)  These Regulations are the Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026.
\| (2)  Part 2 is deemed to have come into operation on 15 February 2023. \|

\| (3)  Part 3 is deemed to have come into operation on 1 January 2024. \|

\| (4)  Part 4 comes into operation on 2 April 2026. \|

\| (5)  Part 5 is deemed to have come into operation on 31 December 2021. \| | (2)  Part 2 is deemed to have come into operation on 15 February 2023. | (3)  Part 3 is deemed to have come into operation on 1 January 2024. | (4)  Part 4 comes into operation on 2 April 2026. | (5)  Part 5 is deemed to have come into operation on 31 December 2021. |
| (2)  Part 2 is deemed to have come into operation on 15 February 2023. | | | | |
| (3)  Part 3 is deemed to have come into operation on 1 January 2024. | | | | |
| (4)  Part 4 comes into operation on 2 April 2026. | | | | |
| (5)  Part 5 is deemed to have come into operation on 31 December 2021. | | | | | | PRELIMINARY | Citation and commencement | 1. —(1)  These Regulations are the Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026.
| (2)  Part 2 is deemed to have come into operation on 15 February 2023. |

| (3)  Part 3 is deemed to have come into operation on 1 January 2024. |

| (4)  Part 4 comes into operation on 2 April 2026. |

| (5)  Part 5 is deemed to have come into operation on 31 December 2021. | | (2)  Part 2 is deemed to have come into operation on 15 February 2023. | (3)  Part 3 is deemed to have come into operation on 1 January 2024. | (4)  Part 4 comes into operation on 2 April 2026. | (5)  Part 5 is deemed to have come into operation on 31 December 2021. |
| PRELIMINARY | | | | | | | |
| Citation and commencement | | | | | | | |
| 1. —(1)  These Regulations are the Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026.
| (2)  Part 2 is deemed to have come into operation on 15 February 2023. |

| (3)  Part 3 is deemed to have come into operation on 1 January 2024. |

| (4)  Part 4 comes into operation on 2 April 2026. |

| (5)  Part 5 is deemed to have come into operation on 31 December 2021. | | (2)  Part 2 is deemed to have come into operation on 15 February 2023. | (3)  Part 3 is deemed to have come into operation on 1 January 2024. | (4)  Part 4 comes into operation on 2 April 2026. | (5)  Part 5 is deemed to have come into operation on 31 December 2021. | | | |
| (2)  Part 2 is deemed to have come into operation on 15 February 2023. | | | | | | | |
| (3)  Part 3 is deemed to have come into operation on 1 January 2024. | | | | | | | |
| (4)  Part 4 comes into operation on 2 April 2026. | | | | | | | |
| (5)  Part 5 is deemed to have come into operation on 31 December 2021. | | | | | | | |
[G.N. Nos. S 350/2005; S 52/2006; S 399/2007; S 99/2008; S 268/2009; S 521/2013; S 240/2016; S 869/2018; S 490/2021]
| | Made on 28 March 2026. |

| NGIAM SIEW YING |
Second Permanent Secretary,
Ministry of Finance,
Singapore. | Made on 28 March 2026. | NGIAM SIEW YING |
| Made on 28 March 2026. | | |
| NGIAM SIEW YING | | |

| [AG/LEGIS/SL/134/2020/21] |

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