1. | Short title |
2. | Interpretation |
3. | Computation of local value added |
4. | Value of imported raw material to determine value of component |
5. | Approved product or service |
6. | Declaration of approved enterprise |
7. | Licence to import |
8. | Record and inspection of articles |
9. | Restriction on sale or other disposal of articles |
10. | Benefits may be granted to certain enterprises |
11. | Benefits for enterprise engaged in highly capital intensive industry |
12. | Exemption from income tax |
12A. | Exemption from customs duty and excise tax |
13. | Computation |
14. | Deduction for capital expenditure |
15. | Losses may be carried forwarded for the purpose of set-off |
16. | Export allowance may be granted |
17. | Power of Cabinet in the event of delay in commencement of construction or manufacture |
18. | Restriction on use of factory |
19. | Performance of enterprise to be appraised |
20. | Dividends |
21. | Interest not to be exempted from income tax |
22. | Transfer of status of approved enterprise |
23. | Effect of change of corporate name |
24. | Development status not to be conferred |
24A. | Amendment of Schedules |
25. | Regulations |
26. | Retrospective effect |
Schedule 1 | |
Schedule 1A | |
Schedule 2 | |
Schedule 3 | |
Schedule 4 | |
Schedule 5 | |