4.—(1) Tax at the rate of 5% is levied and must be paid for each year of assessment on the income of a qualifying company that has been approved for that rate from the carrying on of any of the following activities or services that has been specified for the company by the Minister or appointed person:
(a)
prescribed qualifying structured commodity financing activities;
(b)
prescribed treasury activities;
(c)
prescribed advisory services in relation to mergers and acquisitions.
(2) Tax at the rate of 10% is levied and must be paid for each year of assessment on the income of a qualifying company that has been approved for that rate from the carrying on of any activity or service mentioned in paragraph (1) that has been specified for that company by the Minister or appointed person.