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"approved foreign loan" means a loan which is certified under section 75 to be an approved foreign loan;

"approved product" means a product declared under section 30 to be an approved product;

"Collector" means the Collector of Income Tax appointed under the Income

Tax Act (Chapter 35);

"company" means any company incorporated or registered in accordance with the provisions of any written law relating to companies;

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2001

"expanding enterprise" means any company which has been approved by the Minister and to which an expansion certificate has been issued under section 31;

"expansion certificate" means an expansion certificate issued under section 31;

"expansion day", in relation to an expanding enterprise, means the date specified in its expansion certificate under subsection (4) or !5) of section 31;

"export enterprise" means any company which has been approved by the

Minister and to which an export certificate has been issued under section 40;

"export enterprise certificate" means an export enterprise certificate issued under section 40;

"export produce" means a produce of agricltllture, forestry and fisheries approved under section 39 as export produce;

"export product" means a product approved under section 39 as export product;

"export year" means the year specified in the export enterprise certificate under subsection (2) of section 40 or section 41;

"foreign loan certificate" means a foreign loan certificate issued under section 75;

"high-tech park 11 means an area declared by the Minister to be a high-tech park;

"manufacture", in relation to a product, includes any process or method used in making or developing the product;

"Minister" means the Minister charged with the responsibility for industrial development;

"new trade or business" means the trade or business of a pioneer enterprise deemed under section 8 to have been set up and commenced on the day following the end of its tax relief period;

"officer of customs" and "senior officer of customs" have the same meanings as in the Customs Act (Chapter 36);

"old trade or business" means the trade or business of a pioneer enterprise carried on by it during its tax relief period in accordance with section 8, and which either ceases within or is deemed, under that section, to cease at the end of that period;

"pioneer certificate" means a pioneer certificate issued under section 5;

"pioneer enterprise" means any company which has been approved by the

Minister and to which a pioneer certificate has been issued under section 5;

"pioneer industry" means an industry declared under section 4 to be a pioneer industry;

"pioneer product" means a product declared under section 4 to be a pioneer product;

"production date", in relation to a pioneer enterprise, means the date specified in its pioneer certificate under subsection (3) or (4) of section 5;

"productive equipment" means machinery or plant which would normally qualify for deduction under sections 16, 17 and 18 of the Income Tax Act

(Chapter 35);

"repealed Act" means the Investment Incentives Act (Chapter 97) repealed by this Order;

"tax" means income tax imposed by the Income Tax Act (Chapter 35);