Singapore legislation

Section 28

of Economic Expansion Incentives (Relief from Income Tax) Act

Section 28

Application of certain sections to expanding service company

Amended by34/84

Section 21(5) and sections 23 to 25 shall apply to an expanding service company under this Part and for the purposes of such application —

(a)

any reference to an expanding enterprise shall be read as a reference to an expanding service company;

(b)

any reference to an expansion certificate shall be read as a reference to a certificate issued under section 26(2);

(c)

section 24(5A) shall not have effect.

Section 28 — Economic Expansion Incentives (Relief from Income Tax) Act 1967