Section 20
Interpretation of this Part
of Economic Expansion Incentives (Relief from Income Tax) Act 1967
In this Part, unless the context otherwise requires —“commencement day”, in relation to a qualifying activity that is approved under section 21(3) for a development and expansion company, means the date specified in the development and expansion company’s certificate under section 21(5)(b) or (7)(a) or (c) as the commencement day of that qualifying activity;“development and expansion company” means a company which has been issued with a certificate under section 21(3);“qualifying activity” means any of the following:
the manufacturing or increased manufacturing of any product from any industry that would be of economic benefit to Singapore;
any qualifying activity as defined in section 16;
such other services or activities as may be prescribed.[19I
Definition
“commencement day”, in relation to a qualifying activity that is approved under section 21(3) for a development and expansion company, means the date specified in the development and expansion company’s certificate under section 21(5)(b) or (7)(a) or (c) as the commencement day of that qualifying activity;
Definition
“development and expansion company” means a company which has been issued with a certificate under section 21(3);
Definition
“qualifying activity” means any of the following:
the manufacturing or increased manufacturing of any product from any industry that would be of economic benefit to Singapore;
any qualifying activity as defined in section 16;
such other services or activities as may be prescribed.[19I