s 14 Tax relief period
The tax relief period of a pioneer company shall begin on its production day and continue for a period of five years. Extension of tax relief period 14 A . (1) Subject to section 14 B , the Minister may, with the concurrence in writing of the Minister of Finance, extend the tax relief period under section 14 of a pioneer company carrying on a manufacturing activity or an activity relating to the treatment of water where he is satisfied that the company has, by the end of the tax relief period under that section, met the requirements under subsection (2). (2) The Minister with the concurrence in writing of the Minister of Finance shall prescribe in a statutory order published in the Gazette the promoted activity or promoted product and any other requirements for the purposes of obtaining the extension of the tax relief period. (3) The extended tax relief period granted under this section shall begin from the date following the end of the tax relief period under section 14 and continue for a period of five years. (4) A pioneer company shall make an application in writing to the Minister for an extension of its tax relief period within thirty days or such further period as the Minister may allow after the end of its tax relief period under section 14. (5) On receipt of an application under subsection (4), the Minister may call for further particulars or any proof of the information given in the application which he considers necessary and— (a) if he is satisfied that the company has complied with the requirements of this section, then, with the concurrence in writing of the Minister of Finance, grant the extension of the tax relief period; or (b) if he is not so satisfied, shall cause a notice of his refusal to grant the extension to be sent to the company. (6) The extension of a tax relief period shall be granted subject to the terms and conditions imposed in the pioneer certificate or the variation of those terms and conditions in the certificate. (7) The Minister with the concurrence in writing of the Minister of Finance may vary the terms and conditions imposed under subsections 7(4) and (5) in the pioneer certificate issued under that section.