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.