Clause 6

Where a company engaged in any qualifying activity as defined in section 15A intends to substantially increase the volume of that activity, it may make an application in writing to the Minister to be approved as an expanding service company.(2) Where the Minister is satisfied that it is expedient in the public interest to do so, he may approve that company as an expanding service company and issue a certificate to the company, subject to such conditions as he thinks fit.(3) Every certificate issued under this section shall specify a date (not earlier than 1st April 1983) on or before which the expansion of the qualifying activity shall commence and that date shall be deemed to be the expansion day for the purposes of this Part.Tax relief period of expanding service company21B. The tax relief period of an expanding service company shall —

commence on its expansion day; or

if the expansion day falls within the tax relief period specified in any certificate previously issued to the company for the same or similar qualifying activity under Part IIA or under this Part, commence on the day immediately following the expiry of that tax relief period,and shall continue for such period, not exceeding 5 years, as the Minister may, in his discretion, determine.Application of certain sections to expanding service company21C. Section 17(5) and sections 19 to 21 shall apply to an expanding service company under this Part and for the purposes of such application —

any reference to an expanding enterprise shall be read as a reference to an expanding service company;

any reference to an expansion certificate shall be read as a reference to a certificate issued under section 21A(2);

the proviso to section 20(5)(b) shall not have effect.”.