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Bill 7 2004
The principal Act is amended by inserting, immediately after section 97ZE, the following Part:“PART XIIIERESEARCH AND DEVELOPMENT AND INTELLECTUAL PROPERTY MANAGEMENT HUBInterpretation of this Part97ZF. In this Part, unless the context otherwise requires —“ap...
Bill 38 2020
Section 37B of the principal Act is repealed and the following section substituted therefor:“Adjustment of capital allowances, losses or donations between income subject to tax at different rates37B.—(1) This section applies where —(a)a company has income sub...
Bill 7 2004
Section 19M of the principal Act is repealed and the following sections substituted therefor:“Ascertainment of income from qualifying activities19M.—(1) Subject to subsections (2) and (3), the qualifying income of a development and expansion company shall be...
Bill 10 1979
The Economic Expansion Incentives (Relief from Income Tax) Act is amended by inserting, immediately after Part VI thereof, the following Parts: —“PART VIAINVESTMENT ALLOWANCESInterpretation of this Part46A.—(1) For the purposes of this Part, unless the contex...
Bill 39 2012
Part XIIID of the principal Act is repealed and the following Part substituted therefor:“PART XIIIDINTEGRATED INVESTMENT ALLOWANCEInterpretation of this Part97ZA. In this Part, unless the context otherwise requires —“approval letter” means a letter issued und...
Bill 39 2002
Section 37B of the principal Act is amended —(a)by deleting the words “as concessionary income and normal income” in subsection (1) and substituting the words “at different rates”;(b)by deleting subsections (2), (3), (4) and (5) and substituting the following...
Bill 7 2004
—(1) If an approved company fails to comply with the condition in paragraph (a) of section 97ZG(2) in respect of any remitted income, there shall be deemed to be income of the company chargeable with tax under the Income Tax Act (Cap. 134), for the year of as...
Bill 7 2004
The Income Tax Act (Cap. 134) is amended —(a)by deleting the words “section 19B or 19J of the Economic Expansion Incentives (Relief from Income Tax) Act (Cap. 86)” in section 13E(12)(b) and substituting the words “section 19B of the Economic Expansion Incenti...
Bill 30 1993
The principal Act is amended by inserting, immediately after section 97G, the following Part:“PART XIIIBOVERSEAS ENTERPRISE INCENTIVEInterpretation of this Part97H. For the purpose of this Part, unless the context otherwise requires —“qualifying activity” mea...
Bill 10 1979
The Economic Expansion Incentives (Relief from Income Tax) Act is amended by inserting, immediately after Part IV thereof, the following Part: —“PART IVAINTERNATIONAL TRADE INCENTIVESInterpretation of this Part37A. For the purposes of this Part, unless the co...