4.—(1) Tax shall be payable at the concessionary rate specified in section 43G(1A) of the Act on the income of a company derived from the operation of its approved Finance and Treasury Centre —
(a)
in respect of the provision of qualifying services which have been approved under section 43G(2)(a) of the Act; and
(b)
in respect of qualifying activities which have been approved under section 43G(2)(b) of the Act.
[S 87/2017 wef 10/03/2017]
(2) Paragraph (1) shall apply in relation to an approved Finance and Treasury Centre from such date as the Minister or such person as he may appoint may specify.