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pioneer company "pioneer company" has the same meaning as defined under section 2 of the Promotion of Investments Act 1986 [Act 327].
PU(A) 310/2003 - INCOME TAX (DEDUCTION FOR COST ON ACQUISITION OF A FOREIGN OWNED COMPANY) RULES 2003
2. Interpretation. |
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pioneer company "pioneer company" means a company certified by a pioneer certificate to be a pioneer company in relation to a promoted activity or promoted product in respect of which the tax relief period has not ended or has not ceased;
ACT 327 - PROMOTION OF INVESTMENTS ACT 1986
2. Interpretation. |