Singapore legislation
Schedule “FOURTH SCHEDULE
Schedule “FOURTH SCHEDULE
(Section 19A).An “industrial enterprise” means a trade or business carried on in a mill, factory or similar premises which utilised plant and machinery in the manufacture of goods or materials or the subjection of goods and materials to any process but does not include —
a transport, water or electricity undertaking; or
a trade or business which consists in the storage of goods or materials, with or without subjection to any artificial temperature, except where such storage of goods or materials is necessary and ancillary to the manufacture of goods or materials or the subjection of goods or materials to any process; or
a trade or business which consists in the working of a plantation; or
a trade or business carried on by a pioneer enterprise which is exempt from tax under the provisions of the Pioneer Industries (Relief from Income Tax) Ordinance, 1959.”.