Singapore legislation
Section 16
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 16
Interpretation of this Part
In this Part, unless the context otherwise requires —“commencement day”, in relation to a pioneer service company, means the date specified under section 17(3) or (4) in the certificate issued to that company under that section;“pioneer service company” means a company which has been issued with a certificate under section 17;“qualifying activity” means any of the following:
any engineering or technical services including laboratory, consultancy and research and development activities;
computer-based information and other computer related services;
the development or production of any industrial design; and
such other services or activities as may be prescribed.
Definition
“commencement day”, in relation to a pioneer service company, means the date specified under section 17(3) or (4) in the certificate issued to that company under that section;
Definition
“pioneer service company” means a company which has been issued with a certificate under section 17;
Definition
“qualifying activity” means any of the following:
any engineering or technical services including laboratory, consultancy and research and development activities;
computer-based information and other computer related services;
the development or production of any industrial design; and
such other services or activities as may be prescribed.