—(1) The contents of any application made by, or of any certificate or letter issued to, any company under any of the provisions of this Act shall not, except at the instance of the company, be published.
(2) The Minister may cause to be published by notification in the Gazette the name of any company to which any such certificate or letter has been issued or whose certificate or letter has been revoked, and the industry and product or produce to which the certificate or letter relates.
—(1) Where the Minister is satisfied that any company to which a certificate or letter has been issued under the provisions of this Act has contravened —
any of the provisions of this Act; or
any terms or conditions imposed on the certificate or letter,
he may, by notice in writing, require the company within 30 days from the date of service of the notice to show cause why the certificate or letter should not be revoked.
(2) If the Minister is satisfied that, having regard to all the circumstances of the case it is expedient to do so, he may revoke the certificate or letter.
(3) Where a certificate or letter is revoked under subsection (2), the Minister shall specify the date, which may be the date of the certificate or letter, from which its revocation shall be operative and the provisions of this Act shall cease to have effect in relation to the certificate or letter from that date.
100. Except as otherwise provided, nothing in this Act shall exempt any company to which a certificate has been issued under the provisions of this Act from making any return to the Comptroller or from complying with the provisions of the Income Tax Act (Cap. 134) in any respect so as to establish the liability to tax, if any, of the company.
101. Nothing done by an officer of the Government in the course of his duties shall be deemed to be an offence under this Act.
—(1) The Minister may make such regulations as may be necessary or expedient for the purpose of carrying out the provisions of this Act.
(2) Without prejudice to the generality of subsection (1), the Minister may make regulations for or with respect to all or any of the following matters:
any matters required by this Act to be prescribed;
the procedure relating to applications for and the issue of certificates under this Act;
the terms and conditions to be imposed on any certificate issued under this Act; and
the furnishing of such information, including progress and sales reports and statements of accounts, as may be required for the purposes of this Act.
(3) The Minister may in writing authorise any person or authority to prescribe such forms as are required to be or may be prescribed under this Act.
(4) All regulations made under this section shall be presented to Parliament as soon as possible after publication in the Gazette.
103. Notwithstanding the repeal of Parts IIIA, IV, XI and XIIIA by the Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2004, the repealed Parts IIIA, IV, XI and XIIIA shall continue to apply to and have effect on any approved company approved before and its qualifying activities conducted before the date of commencement of the Economic Expansion Incentives (Relief from Income Tax) (Amendment) Act 2004 as if that Act had not been enacted.