Singapore legislation
Clause 22
of Economic Expansion Incentives (Relief from Income Tax) Bill
Clause 22
Amendment of export enterprise certificate
The Minister may, in his discretion upon the application of the export enterprise, amend its export enterprise certificate by substituting for the export year specified therein such other earlier or later accounting period as he thinks fit and thereupon the provisions of this Part of this Act shall have effect as if the accounting period so substituted were the export year in relation to such export enterprise.