| 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 |  |