Section 19
Section 26f of the principal Act is amended—
of Promotion of Investments (Amendment) Act 2014
Amendment ActIn forceProvision 19 of 51
Section 19
(a)
by substituting for the shoulder note the following shoulder note:
“Application for approval for investment tax allowance to a high technology company or a company establishing or upgrading medical devices testing laboratory”;
(b)
in subsection (1), by deleting the words “or any company participating in a promoted activity or producing a promoted product in an industrial linkage programme”;
(c)
in subsection (2), by deleting the words “or 5(1b)” and
“or 27b(1)”; and
(d)
in subsection (2a), by inserting after the words
“investment tax allowance” the words “provided that such application is received from 8 September 2007 until 31 December 2012”.