Singapore legislation
Section 19A
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 19A
Interpretation of this Part
In this Part, unless the context otherwise requires —“commencement day”, in relation to a post-pioneer company, means the date specified under section 19B(3) in the certificate issued to that company under that section;“post-pioneer company” means a company which has been issued with a certificate under section 19B(2);“qualifying activity”, in relation to a post-pioneer company, means its trade or business in respect of which tax relief had been granted under Part II, III or VI and any other trade or business approved by the Minister.
Definition
“commencement day”, in relation to a post-pioneer company, means the date specified under section 19B(3) in the certificate issued to that company under that section;
Definition
“post-pioneer company” means a company which has been issued with a certificate under section 19B(2);
Definition
“qualifying activity”, in relation to a post-pioneer company, means its trade or business in respect of which tax relief had been granted under Part II, III or VI and any other trade or business approved by the Minister.