Investment Incentives Order, 2001 · s 21

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s 21For the purposes of this Part, unless the context otherwise requires-

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"commencement day", in relation to a post-pioneer company, means the date specified under subsection (3) of section 22 in the certificate issued to that company under that section;

"pioneer company" means a company certified by a pioneer certificate to be a pioneer company under the repealed Act;

"post-pioneer company" means a company which has been issued with a certificate under subsection !2) of section 22;

"qualifying activity", in relation to a post-pioneer company1 means its trade or business in respect of which tax relief had been granted under Part II, III or VII and any other trade or business approved by the Minister.

Application for and issue of certificate to post-pioneer company.