Seksyen 15
Seksyen 15
Jadual 4A kepada Akta ibu adalah dipinda dengan memasukkan, selepas perenggan 7, perenggan yang berikut:
"7A. This Schedule shall not apply to a company—
(a)
for the period during which the company—
(i)
has been granted pioneer status under the Promotion of Investments Act 1986 in respect of a promoted activity or promoted product and is applying or intends to apply for the grant of a pioneer certificates; or
(ii)
has been granted pioneer certificate under the Promotion of Investments Act 1986 in respect of a promoted activity or promoted product and whose tax relief period has not ended or ceased;
(b)
for the period prescribed under paragraph (b), (c) or (d) of section 29 (2) of the Promotion of Investments Act 1986 in respect of a promoted activity or promoted product for which the company has been granted approval under section 27 of that Act; or
(c)
for the period during which that company, notwithstanding the repeal of the Investment Incentives Act 1968—
(i)
has been given approval under section 5, $ 1 2^{\mathrm{A}} $ or $ 1 2^{\mathrm{B}} $ of that Act and whose tax relief period has not ended; or
(ii)
has been given approval under section 26 of that Act and incurs capital expenditure which qualifies for investment tax credit.".