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