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Investment Incentives Order, 2001 · s 41

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s 41

The Minister may, in his discretion, upon the application of the export enterprise, amend its export enterprise certificate by substituting for the export year specified therein such other earlier or later accounting period as he thinks fit and thereupon the provisions of this Part shall have effect as if the accounting period so substituted were the export year in relation to that export enterprise.

Tax relief period.