No. S 547
Income Tax Act
(Chapter 134)
Income Tax (Efficient Pollution Control Equipment) Rules 1996
In exercise of the powers conferred by sections 7 and 19A(6)(c) of the Income Tax Act, the Minister for Finance hereby makes the following Rules:
1.  These Rules may be cited as the Income Tax (Efficient Pollution Control Equipment) Rules 1996 and shall have effect from 1st January 1996.
2.  Any equipment or device installed for the purposes of preventing, controlling or reducing air pollution or water pollution which satisfies the criteria set out in the Schedule shall be deemed to be an efficient pollution control equipment or device for the purposes of section 19A(1D) of the Act.
Made this 20th day of December 1996.
Permanent Secretary,
Ministry of Finance,
[MF(R) A9.1.047 Vol. 4; AG/SL/10/95/4]
(To be presented to Parliament under section 7(2) of the Income Tax Act).