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Section 29: (1) Subject to paragraph (2), the income of a corporation issued with

Income Tax Act · SECOND SCHEDULE

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

29. (1) Subject to paragraph (2), the income of a corporation issued with a Global Headquarters Administration Licence on or after 1 September 2016 licensed by the Financial Services Commission established under the Financial Services Act, provided that— (a) the income is derived from activities covered under that licence; and (b) the corporation satisfies the conditions— (i) of minimum employment; and (ii) relating to the substance of its activities, as specified by the Financial Services Commission. (2) The exemption shall be for a period of 8 income years as from the income year in which the corporation was granted its licence.

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