Promotion of Investments Act 1986 s 31

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s 31 Meaning of company in relation to agriculture

For the purposes of this Chapter, in the case of an application for approval for an investment tax allowance in respect of a promoted activity or promoted product in relation to agriculture, “company” includes an agro-based co-operative society, an Area Farmers’ Association, a Federal Farmers’ Association, a State Farmers’ Association, an Area Fisherman’s Association, a Federal Fisherman’s Association, a State Fisherman’s Association and a sole proprietorship, partnership or association solely engaged in agriculture: Provided that section 23 shall only apply to a company incorporated under any written law. Chapter 2A—Industrial Adjustment Allowance

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Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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