s 32 Certificate for transferred awards
32.—(1) A certificate issued to a transferee company under section 31(6)(f) must specify —(a) in the case of a pioneer industry award —(i) the subject product; and (ii) the production day mentioned in section 31(6)(c); (b) in the case of a pioneer service award —(i) the subject activity; and (ii) the Part 3 commencement day mentioned in section 31(6)(c); or (c) in the case of a development and expansion award —(i) the subject activity; (ii) the Part 4 commencement day mentioned in section 31(6)(c); and (iii) the concessionary rate of tax to be levied for the subject activity.[20/2020] (2) Where the Minister approves an application under section 31(1) involving 2 or more pioneer products, 2 or more Part 3 qualifying activities or 2 or more Part 4 qualifying activities (as the case may be), the Minister may issue a single certificate to the transferee company in respect of those pioneer products, Part 3 qualifying activities or Part 4 qualifying activities if —(a) the tax relief periods of the transferee company for all the pioneer products, Part 3 qualifying activities or Part 4 qualifying activities (as the case may be) expire on the same day; and (b) the Minister is satisfied that the transferee company is producing or will produce all the pioneer products, or is engaging in or will engage in all the Part 3 qualifying activities or Part 4 qualifying activities, as part of the same project.[20/2020] (3) A certificate issued to a transferee company under section 31(6)(f) is treated as a pioneer certificate, a certificate issued under section 17 or a certificate issued under section 21, as the case may be.[23 [20/2020]