Investment Incentives Order, 2001 · s 62

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s 62Deduction of allowances and losses

The Minister may by regulations provide, in relation to an export service company, for the deduction of -

(a} any unabsorbed allowances provided for under sections 13 to 18 of the

Income Tax Act attributable to income derived from qualifying services by it during its tax relief period otherwise than in accordance with section 20 of that Act; and

(b)

losses incurred by it during its tax relief period otherwise than in accordance with subsection (2) of section 30 of the Income Tax Act.

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