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exploration period (3) In this section, "exploration period" means a period or periods prior to the first basis period of the chargeable person.
ACT 702 - FINANCE ACT 2010
24. New sections 30A and 30B |
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exploration period "exploration period" has the same meaning assigned to it under section 30A; and "records" includes- (a) books of account recording receipts and payments or income and expenditure; and (b) invoices, vouchers, receipts and such other documents as in the opinion of the Director General are necessary to verify the entries in any books of account.".
ACT 702 - FINANCE ACT 2010
25. New section 34A |