Singapore legislation
Section 19C
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 19C
Tax relief period of post-pioneer company
Amended by29/9122/8729/91
(1)
The tax relief period of a post-pioneer company shall commence on its commencement day and shall continue for a period not exceeding 5 years as the Minister may determine.
(2)
The Minister may, subject to such terms and conditions as he may impose, extend the tax relief period of a post-pioneer company for such further period or periods as the Minister may determine except that the tax relief period of the company shall not in the aggregate exceed 10 years.
Amended by29/9122/8729/91