Economic Expansion Incentives (Relief from Income Tax) Act 1967 s 18

s 18 Application of sections 6 to 15 to pioneer service company

18. Sections 6 to 15 apply to a pioneer service company under this Part and for the purposes of such application —(a) any reference to a pioneer enterprise is a reference to a pioneer service company; (b) any reference to a pioneer product is a reference to a qualifying activity; (c) any reference to the production day of a pioneer product of a pioneer enterprise is a reference to the commencement day of a qualifying activity of a pioneer service company; and (d) any reference to a pioneer certificate is a reference to a certificate issued under section 17.[19 [11/2016]