Business Promotion Regulations (S.L. 325.6)

Inhalt

1. Art. 1 Title.
2. Art. 2 Interpretation.
3. Art. 3 Definition of small and medium-sized enterprises.
4. Art. 4 Reduced rates of income tax.
5. Art. 5 Investment tax credits.
6. Art. 6 Value added incentive scheme.
7. Art. 7 Rulesforarticles6, 7, 24B and 24C of the Act.
8. Art. 8 Soft loans.
9. Art. 9 Loan interest subsidies.
10. Art. 10 Loan guarantees.
11. Art. 11 Small and medium-sized enterprises.
12. Art. 12 Maximum aid for investmentprojects for SMEs.
13. Art. 13 Incentives for job creation.
14. Art. 14 Training assistance.
15. Art. 15 Income tax kept in abeyance. Cap. 372.
16. Art. 16 Approval in writing.
17. Art. 17 Application.
18. Art. 18 Maximum benefit for investment projects.
19. Art. 19 Certificate confirming fulfilment of conditions.
20. Art. 20 Copy of income tax returns and notice to the Corporation.
21. Art. 21 Database of assistance provided.
22. Art. 22 Grants not taxable.
23. Art. 23 Benefits to certain partnerships inure to partners.
24. Art. 24 Certain partnerships.
25. Art. 25 Qualifying companies.
26. Art. 26 Examination of records.
27. Art. 27 Deferment of tax investment incentives.
28. Art. 28 Entitlement in case ofwaiverofcertain incentives.
29. Art. 29 Dates from which certain provisions of the Act are no longer applicable.
30. Art. 30 Privatisations.
31. Art. 31 Tax credit for large company.
32. Art. 32 Investment credits.
33. Art. 33 Research and development credits.
34. Art. 34 Training credits.
35. Art. 35 Environmental investment credits.
36. Art. 36 Deductions from tax credits.
37. Art. 37 Utilization of tax credits.
38. Art. 38 Special incentives for small and medium-sized enterprises.
39. Art. 39 Limitation of applicability of regulations 31 to 38.
40. Art. 40 Limitation of applicability of certain incentives.
41. Art. 41 Common expenditure.
42. Art. 42 Notification dates.
43. Art. 43 Profits taxed at reduced rates.
44. Art. 2003 Cap. 372. 01. 01.01. 01.02. 02. 02.01. (a) (b) 02.02. (a) (b) 02.03. (a) and rope, and seals, is a qualifying rubber is a qualifying is a qualifying in terms of plastic items tubes, pipes including chloride, vinyl epoxide resins and polyethers, is a qualifying plastic goods: plastic bottles and whic
45. Art. 05 machines, offset printing postage of tickets and or equipment: banknote mail; pencil machines and including machines terminals, data machinery 07.01 of activity
46. Art. 06 (a) (b) 06.02. (a) (b) 06.03. (a) (b) 06.04. 06.05. fittings such as lamps even signs and sets of a kind equipment for magneto- plugs, starter regulators visual signalling horns, sirens defrosters and traffic control railways and and airports signalling alarms, fire or clamps fittings, machines or j
47. Art. 08 watches and appliances, for medical, as electro- ultrasonic magnetic ophthalmic mirrors, X-rays or alpha, in human or generators, furniture fittings, massage ozone therapy, gas masks and as crutches, artificial limbs pace-makers is a qualifying activity in 08.02. (a) (b) of paragraph is a qualifying