International Financial Services Centre income exemptions cover specified funds, non-residents, leasing income, securities gains, and derivative transactions. Income attributable to specified activities connected with an International Financial Services Centre is excluded from total income, subject to the prescribed conditions and definitions. The exclusions cover specified funds, non-residents, and Units of International Financial Services Centres in relation to capital gains, securities, securitisation income, derivatives, aircraft or ship leasing income, portfolio-managed income, relocation-related gains, dividends, and interest on borrowings, where the relevant fund, unit, issuer, counterparty, or transaction satisfies the statutory status, residence, exchange, account, and attribution requirements.