Singapore legislation
Section 79
of Economic Expansion Incentives (Relief from Income Tax) Act
Section 79
Application of certain sections to warehousing company or servicing company
(1)
Sections 48 and 50 shall apply, with the necessary modifications, to a warehousing company or a servicing company as they apply to an international trading company, and the reference in section 50 to relevant export sales shall be read as a reference to export of eligible goods or provision of eligible services.
(2)
Sections 35, 36, 41, 42, 43 and 44 shall apply, with the necessary modifications, to a warehousing company as they apply to an export enterprise and the reference to export product or export produce in those sections shall be read as a reference to eligible goods.