Fund Vehicles Tax Exemption Scheme - Tax Exemption for Specified Income from Designated Investments

Fund Vehicle Tax Exemption Scheme	Type of fund vehicle/investor	Tax residency of fund/trustee	Application required	Tenure of Scheme
Basic Tier – Section 13C	Trust	Resident trustee	No	Exemption period is indefinite. This scheme will be available up to 31 March 2014.
Basic Tier – Section 13CA	Non-citizen, non-resident individual	-	No	Exemption period is indefinite. This scheme will be available up to 31 March 2014.
	Company	Non-resident
	Trust	Non-resident trustee
Basic Tier – Section 13R	Company	Resident	Yes	Exemption period is indefinite. Application must be made on or before 31 March 2014.
Enhanced Tier – Section 13X	Trust, Company, Limited partnership	No restriction	Yes	Exemption period is indefinite. Application must be made on or before 31 March 2014.

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