Section 19
Tax relief period of pioneer service company. [ S 15/2010; S 5/2011]
of Investment Incentives Order, 2001
ORDERIn forceProvision 19 of 122
Section 19
The tax relief period of a pioneer service company specified in any certificate issued to that company under section 18 shall commence on the commencement day and shall continue for a period of –
(a)
8 years or such longer period, not exceeding 11 years, as the Minister may determine, in relation to any qualifying activity other than financial services;
(b)
5 years, which may be extended for a further 5 years, as the Minister may determine, in relation of financial service.
Application of sections 8 to 16 to pioneer service company.