| Transitional |
| 6. Notwithstanding the revocation of the Income Tax (Concessionary Rate of Tax for Approved Headquarters Company) Regulations [Rg 6], those Regulations shall continue to apply and have effect in respect of the income of an approved headquarters company derived by it from the provision of qualifying services which have been approved under section 43E(2) of the Act for any year of assessment before the year of assessment 1991. |