establishment expenditure "establishment expenditure" means legal, valuation and consultancy fees for purpose of establishing the unit trust prior to approval by the Securities Commission; and "unit trust" means unit trust which is subsequently approved by the Securities Commission as Real Estate Investment Trust or Property Trust Fund.
PU(A) 135/2006 - INCOME TAX (DEDUCTION FOR ESTABLISHMENT EXPENDITURE OF REAL ESTATE INVESTMENT TRUST OR PROPERTY TRUST FUND) RULES 2006
2. |
establishment expenditure "establishment expenditure" means legal, valuation and consultancy fees for purpose of establishing the unit trust prior to approval by the Securities Commission; and "unit trust" means unit trust which is subsequently approved by the Securities Commission as Real Estate Investment Trust or Property Trust Fund.
PU(A) 135/2006 - INCOME TAX (DEDUCTION FOR ESTABLISHMENT EXPENDITURE OF REAL ESTATE INVESTMENT TRUST OR PROPERTY TRUST FUND) RULES 2006
2. Interpretation |