On 23/05/2013,
you requested for the version in force on 23/05/2013
incorporating all amendments published on or before 23/05/2013.
The closest version currently available is that of 18/09/1987.
2. Section 8 of the Economic Expansion Incentives (Relief from Income Tax) Act (referred to in this Act as the principal Act) is amended —
(a)
by inserting, immediately after the word “period” at the end of subsection (3), the words “unless the Comptroller, having regard to all the circumstances of the case, is satisfied that the loss was not incurred for the purpose of obtaining a tax advantage”; and
(b)
by inserting, immediately after the words “deemed to be 5%” in subsection (4), the words “(or such lower rate as the Minister may specify in any particular case)”.