11B. Further deduction for export market development expenditure and certain advertising expenses

export market development expenditure for the carrying out of an approved marketing project overseas; or

advertising expenses in respect of advertisements placed in any approved Brunei Darussalam publication designed for publicity overseas, have been incurred —

on or after 1st January 2001 by an approved company resident in Brunei Darussalam principally for promoting the export of goods manufactured in

on or after 1st January 2001 by an approved company resident in Brunei Darussalam and carrrying on in Brunei Darussalam the business of providing services principally for promoting the provision of services overseas; or

on or after 1st January 2001 by an approved company resident in Brunei Darussalam which is the holder of a master franchise or master intellectual property licence principally for promoting the provisions of services overseas in connection with the use overseas of any right under the franchise or licence, there shall be allowed a further deduction of the amount of such expenditure in addition to the deduction allowed under section 11.

any expenses which are not allowed as deductions under section 11;

any expenses incurred during its tax relief period

any expenses which are allowed as deductions under section 11A; or

travelling, accommodation and subsistence expenses or allowances for more than two employees taking part overseas in the approved marketing project.

expenses directly attributable to the carrying out of export market research or obtaining of export market information, including any feasibility study;

expenses in respect of advertisements placed in overseas news media, including television, newspapers and trade journals;

expenses incurred on overseas export promotion campaigns; or

expenses incurred in the design of the packaging, or in the certification, of goods manufactured in