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Contents

Long Title

Part I PRELIMINARY

Part II PIONEER INDUSTRIES

Part III PIONEER SERVICE COMPANIES

Part IIIA POST-PIONEER COMPANIES

Part IIIB DEVELOPMENT AND EXPANSION INCENTIVE

Part IV EXPANSION OF ESTABLISHED ENTERPRISES

Part V EXPANDING SERVICE COMPANIES

Part VI PRODUCTION FOR EXPORT

Part VIA EXPORT OF SERVICES

Part VII INTERNATIONAL TRADE INCENTIVES

Part VIII FOREIGN LOANS FOR PRODUCTIVE EQUIPMENT

Part IX ROYALTIES, FEES AND DEVELOPMENT CONTRIBUTIONS

Part X INVESTMENT ALLOWANCES

Part XI WAREHOUSING AND SERVICING INCENTIVES

Part XII INTERNATIONAL CONSULTANCY SERVICES

Part XIII INVESTMENTS IN NEW TECHNOLOGY COMPANIES

Part XIIIA OVERSEAS INVESTMENT AND VENTURE CAPITAL INCENTIVES

Part XIIIB OVERSEAS ENTERPRISE INCENTIVE

Part XIV MISCELLANEOUS PROVISIONS

Legislative History

Comparative Table

 
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Related Subsidiary Legislation | Legislative History | Amendment Annotation off
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On 25/05/2013, you requested for the version in force on 25/05/2013 incorporating all amendments published on or before 25/05/2013. The closest version currently available is that of 31/07/2001.
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Application for and issue and amendment of certificate for pioneer service company
17.
—(1)  Where a company is engaged in any qualifying activity, the company may apply in the prescribed form to the Minister for approval as a pioneer service company.
[34/84]
(2)  The Minister may, if he considers it expedient in the public interest to do so, approve the application and issue the company with a certificate subject to such terms and conditions as he thinks fit.
[34/84]
(3)  Every certificate issued under this section shall specify a date as the commencement day from which the company shall be entitled to tax relief under this Part.
[34/84]
(4)  The Minister may, in his discretion, upon the application of the company, amend its certificate by substituting for the commencement day specified therein such earlier or later date as he thinks fit and thereupon the provisions of this Part shall have effect as if the date so substituted were the commencement day in relation to that certificate.
[34/84]