Section 182

(1) For the purposes of Chapter Two of this Act, the trade of a
for planta-
company which operates a plantation to which an economic development
tion industry
incentive certificate has been issued shall be deemed to have commenced on
the date when the planting first reaches commercial production.
First (2) Expenditure incurred on the maintenance of a planted area up to the
Schedule
date specified in subsection (1) is deemed to have brought an asset into
existence, and the expenditure shall be qualifying plantation expenditure on the
date the business commenced, for the purposes of Part I of the First Schedule
to this Act.
Exclusion