the exemption year of assessment

"the exemption year of assessment" means the year of assessment where an approved company has been given exemption from the payment of income tax under the Income Tax (Exemption) (No. 17) Order 2007 or the Income Tax (Exemption) (No. 18) Order 2007, as the case may be.
PU(A) 156/2009 - INCOME TAX (EXEMPTION) (NO 2) ORDER 2009
2. Interpretation