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Contents

Long Title

Part I PRELIMINARY

Part II PIONEER INDUSTRIES

Part III PIONEER SERVICE COMPANIES

Part IIIA (Repealed)

Part IIIB DEVELOPMENT AND EXPANSION INCENTIVE

Part IV (Repealed)

Part V (Repealed)

Part VI (Repealed)

Part VIA EXPORT OF SERVICES

Part VII (Repealed)

Part VIII FOREIGN LOANS FOR PRODUCTIVE EQUIPMENT

Part IX ROYALTIES, FEES AND DEVELOPMENT CONTRIBUTIONS

Part X INVESTMENT ALLOWANCES

Part XI (Repealed)

Part XII (Repealed)

Part XIII (Repealed)

Part XIIIA (Repealed)

Part XIIIB OVERSEAS ENTERPRISE INCENTIVE

Part XIIIC ENTERPRISE INVESTMENT INCENTIVE

Part XIIID INTEGRATED INDUSTRIAL CAPITAL ALLOWANCES

Part XIIIE RESEARCH AND DEVELOPMENT AND INTELLECTUAL PROPERTY MANAGEMENT HUB

Part XIIIF OVERSEAS INVESTMENT INCENTIVE

Part XIV MISCELLANEOUS PROVISIONS

Legislative History

Comparative Table

Comparative Table

 
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On 18/05/2013, you requested for the version in force on 18/05/2013 incorporating all amendments published on or before 18/05/2013. The closest version currently available is that of 31/03/2005.
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Tax relief period of pioneer service company
18.  The tax relief period of a pioneer service company, in relation to any qualifying activity specified in any certificate issued to that company under section 17, shall commence on the commencement day and shall continue for a period of 5 years or such longer period, not exceeding 15 years, as the Minister may determine.
[34/84; 48/2004]