s 16 Interpretation of this Part
16. In this Part, unless the context otherwise requires —“commencement day”, in relation to a qualifying activity that is approved under section 17(3) for a pioneer service company, means the date specified in the pioneer service company’s certificate under section 17(5)(b) or (7)(a) or (c) as the commencement day of that qualifying activity; “pioneer service company” means a company which has been issued with a certificate under section 17; “qualifying activity” means any of the following:(a) any engineering or technical services including laboratory, consultancy and research and development activities; (b) computer-based information and other computer related services; (c) the development or production of any industrial design; and (d) such other services or activities as may be prescribed.[11/2016]