Singapore legislation
Section 18
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 18
Tax relief period of pioneer service company
Amended by34/84
The tax relief period of a pioneer service company, in relation to any qualifying activity specified in any certificate issued to that company under section 17, shall commence on the commencement day and shall continue for a period of 5 years or such longer period, not exceeding 10 years, as the Minister may determine.