Regulation 5

the income chargeable to tax at the concessionary rate specified in section 43G(1A) of the Act of a company derived from the operation of its approved Finance and Treasury Centre having regard to such expenses, capital allowances and donations allowable under the Act as are, in his opinion, to be deducted in ascertaining such income; and

the manner and extent to which any losses arising from the qualifying services and qualifying activities approved under section 43G(2) of the Act may be deducted under the Act in ascertaining the chargeable income of a company derived from the operation of its approved Finance and Treasury Centre.