Section 18

Application of sections 6 to 15 to pioneer service company

of Economic Expansion Incentives (Relief from Income Tax) Act 1967

ActIn forceProvision 18 of 65

Amended by11/2016

Sections 6 to 15 apply to a pioneer service company under this Part and for the purposes of such application —

(a)

any reference to a pioneer enterprise is a reference to a pioneer service company;

(b)

any reference to a pioneer product is a reference to a qualifying activity;

(c)

any reference to the production day of a pioneer product of a pioneer enterprise is a reference to the commencement day of a qualifying activity of a pioneer service company; and

(d)

any reference to a pioneer certificate is a reference to a certificate issued under section 17.[19

Read in full context — Economic Expansion Incentives (Relief from Income Tax) Act 1967 →