Section 44A

In this Part, unless the context otherwise requires —“commencement day”, in relation to an export service company or export service firm, means the date specified under section 44B(3) in the certificate issued to that company or firm under that section;“export service company” means a company which has been issued with a certificate under section 44B(2);“export service firm” means a firm which has been issued with a certificate under section 44B(2);“qualifying services” means any of the following services undertaken with respect to overseas projects for persons who are neither residents of nor permanent establishments in Singapore: (a)technical services including construction, distribution, design and engineering services;