Source: http://statutes.agc.gov.sg/aol/search/display/printView.w3p;page=0;query=Id%3A%22bcef605f-6fcf-4dd7-9f7b-57d150c56908%22%20Status%3Apublished;rec=0
Timestamp: 2013-05-19 17:53:38
Document Index: 46131665

Matched Legal Cases: ['art17', 'art19', 'art44', 'art67', 'art97', 'art97', 'art97', 'art97', 'art97']

Economic Expansion Incentives (Relief from Income Tax) Act(CHAPTER 86)Long TitlePart I PRELIMINARY1 Short title2 Act to be construed as one with Income Tax Act3 InterpretationPart II PIONEER INDUSTRIES4 Power to approve an industry and a product as a pioneer industry and a pioneer product5 Application for and issue and amendment of pioneer certificate6 Tax relief period of pioneer enterprise7 Provisions governing old and new trade or business8 Restrictions on trading before end of tax relief period9 Power to give directions10 Ascertainment of income in respect of old trade or business11 Application of Part XVI of Income Tax Act12 Comptroller to issue statement of income13 Exemption from income tax14 Certain dividends exempted from income tax15 Carry forward of loss and allowancePart III PIONEER SERVICE COMPANIES16 Interpretation of this Part17 Application for and issue and amendment of certificate for pioneer service company18 Tax relief period of pioneer service company19 Application of sections 7 to 15 to pioneer service companyPart IIIA (Repealed)Part IIIB DEVELOPMENT AND EXPANSION INCENTIVE19I Interpretation of this Part19J Application for and issue of certificate to development and expansion company19K Tax relief period of development and expansion company19L Certain dividends exempted from income tax19M Ascertainment of income from qualifying activities19N Ascertainment of income from other trade or business19O Deduction of losses19P Power to give directionsPart IV (Repealed)Part V (Repealed)Part VI (Repealed)Part VIA EXPORT OF SERVICES44A Interpretation of this Part44B Application for and issue of certificate to export service company or export service firm44C Tax relief period of export service company or firm44D Application of certain sections to export service company or firm44E Ascertainment of income of export service company or firm44F Comptroller to issue statement of income44G Certification by auditor44H Application of this Part to partnership44I Deduction of allowances and lossesPart VII (Repealed)Part VIII FOREIGN LOANS FOR PRODUCTIVE EQUIPMENT57 Application for and issue of approved foreign loan certificate58 Restriction on disposal of specified productive equipment59 Exemption of approved foreign loan interest from tax60 Exemption of additional interest on approved foreign loan from taxPart IX ROYALTIES, FEES AND DEVELOPMENT CONTRIBUTIONS61 Application for and issue of approved royalties, fees or contributions certificate62 Notice of variation of terms of agreement or arrangement63 (Repealed)64 Reduction of tax for approved royalties, fees or contributions65 Exemption from tax where investment made in approved enterprisePart X INVESTMENT ALLOWANCES66 Interpretation of this Part67 Capital expenditure investment allowance68 Investment allowance69 Crediting of investment allowance70 Prohibition to sell, lease out or dispose of assets71 Exemption from income tax72 Certain dividends exempted from income tax73 Recovery of tax exempted74 Application of Parts XVII and XVIII of Income Tax ActPart XI (Repealed)Part XII (Repealed)Part XIII (Repealed)Part XIIIA (Repealed)Part XIIIB OVERSEAS ENTERPRISE INCENTIVE97H Interpretation of this Part97I Application for and issue of certificate to overseas enterprise97J Tax relief period of overseas enterprise97K Separate accounts for qualifying activity97L Power to give directions97M Qualifying income97N Application of Part XVI of Income Tax Act97O Statement of qualifying income97P Exemption from income tax97Q Certain dividends exempted from income tax97R Certification of income by auditorPart XIIIC ENTERPRISE INVESTMENT INCENTIVE97S Interpretation of this Part97T Application for and issue of certificate to start-up company97U Allotment of qualifying shares by company97V Deduction of losses allowable to eligible investor97W Power of Comptroller to give directions97X Prohibition of other activity97Y Recovery of tax97Z Savings provisionPart XIIID INTEGRATED INDUSTRIAL CAPITAL ALLOWANCES97ZA Interpretation of this Part97ZB Integrated industrial capital allowance97ZC Deduction of integrated industrial capital allowance97ZD Prohibition to sell, lease out or dispose of productive equipment97ZE Recovery of taxPart XIIIE RESEARCH AND DEVELOPMENT AND INTELLECTUAL PROPERTY MANAGEMENT HUB97ZF Interpretation of this Part97ZG Application for and issue of letter of approval97ZH Exemption from income tax97ZI Certain dividends exempted from income tax97ZJ Recovery of tax for breach of conditionPart XIIIF OVERSEAS INVESTMENT INCENTIVE97ZK Interpretation of this Part97ZL Application for and issue of letter of approval97ZM Deferment of payment of tax97ZN Ascertainment of qualifying loss97ZO Payment of tax deferredPart XIV MISCELLANEOUS PROVISIONS98 Prohibition of publication of application and certificate or letter99 Revocation of certificate or letter100 Provisions of Income Tax Act not affected101 Action of officers no offence102 Regulations103 Savings provisionLegislative HistoryComparative TableComparative TableInterpretation3. In this Act, unless the context otherwise requires —