88. For the purposes of this Part, unless the context otherwise requires -

"eligible goods or services", in relation to a warehousing company or a servicing company, means the eligible goods or services specified in the certificate issued to that company under subsection (3) of section 89;

n export earnings u means -

{a) in relation to a warehousing company, the consideration received or receivable from export sales free on board of eligible goods (including the provision of services connected with or related to such sales) or the commissions received or receivable therefrom; and

Brunei Darussalam who are not resident in Brunei Darussalam.

"fixed capital expenditure" means capital expenditure to be incurred on any building (excluding land) and on any new productive equipment (and, subject to the approval of the Minister, on any secondhand productive equipment) to be used in Brunei Darussalam;

"servicing company" means a company which has been approved as a servicing company und~r section 89;

"warehousing company" means a company which has been approved as a warehousing company under section 89.

Approved warehousing company or servici~g company.