S.L. 325.6 Art. 2003Cap. 372. 01. 01.01. 01.02. 02. 02.01. (a) (b) 02.02. (a) (b) 02.03. (a) and rope, and seals, is a qualifying rubber is a qualifying is a qualifying in terms of plastic items tubes, pipes including chloride, vinyl epoxide resins and polyethers, is a qualifying plastic goods: plastic bottles and whic

For subsequent years of assessment these amounts shall be increased by a percentage equal to the percentage increase in the inflation index, established in terms of article 13 of the Housing (Decontrol) Ordinance, from 2002 to the year preceding the relevant subsequent year of assessment. Provided that if the inflation index for a particular year has not been published before the date that a company submits its income tax return for a year of assessment the inflation index for that year shall be provisionally deemed to be the inflation index of the previous year and once the inflation index for the year in question is published the company may make a further return in accordance with article 13 of the Income Tax Management Act.

(3) Where in a relevant year of assessment the amount of profits which are taxed at a reduced rate of income tax in accordance with regulation 4 or 6 is less than the applicable amount set out in sub-regulation (1) as adjusted by -

(a) sub-regulation (2); and

(b) this sub-regulation in respect of the year of assessment preceding the relevant year of assessment, such shortfall shall be increased by the percentage referred to in the first proviso to regulation 5(12) and such increased amount shall be added to the amount set out in sub-regulation (1) as adjusted by sub-regulation (2) for the year of assessment following the relevant year of assessment.

(4) The number of employees referred to in sub-regulation (1) shall be the employees employed by the company, claiming the benefit provided by regulation 4 or 6, during the accounting period ending in the year preceding the relevant year of assessment and such number of employees shall be determined in accordance with the provisions of regulations 3(8) and 3(9).

(5) In this regulation ''relevant year of assessment'' means the year of assessment in respect of which the provisions of regulation 4 or 6 are to be applied.

(6) Within the scope of the provisions of the third proviso to regulation 4(1) and the third proviso to regulation 6(1), the Minister hereby determines that the last year of assessment in respect of which the provisions of regulations 4 and 6 shall be applicable shall be year of assessment 2009. SCHEDULE

(Regulation 4(3)(a))

Manufacture of pharmaceuticals, medicinal chemicals and botanical products

Manufacture of basic pharmaceutical products, including:

(i) investigation, perfecting and production of medicinal active substances to be used for their pharmacological properties in the manufacture of medicaments

(ii) processing of blood

(iii) manufacture of chemically pure sugars

(iv) processing of glands and manufacture of extracts of glands

Manufacture of pharmaceutical preparations, including:

(i) manufacture of medicaments: anti-sera and other blood fractions, vaccines, diverse medicaments, including homoeopathic preparations

(ii) manufacture of chemical contraceptive products for external use and hormonal contraceptive medicaments

(iii) manufacture of dental fillings and bone reconstruction cements

(iv) manufacture of medical impregnated wadding, gauze, bandages, dressings, surgical gut string and similar items

Manufacture of rubber and plastic products

Manufacture of rubber tyres and tubes, including:

(i) manufacture of rubber tyres for vehicles, equipment, mobile machinery and other uses: pneumatic tyres, solid or cushion tyres

(ii) manufacture of inner tubes for tyres

(iii) manufacture of interchangeable tyre treads, tyre flaps, “camel-back” strips for retreading tyres and similar items and excluding:

(i) manufacture of rubber repair materials which is a qualifying activity in terms of paragraph 02.03 of this Schedule

(ii) tyre and tube repair, fitting or replacement

Retreading and rebuilding of rubber tyres, including:

(i) tyre rebuilding and retreading and excluding:

(i) manufacture of rubber repair materials which is a qualifying activity in terms of paragraph 02.03 of this Schedule

(ii) repair of punctured tyres

Manufacture of other rubber products, including:

(i) manufacture of other products of natural or synthetic rubber, unvulcanized, vulcanised or hardened: rubber plates, sheets, strip, rods, profile shapes, tubes, pipes and hoses, rubber conveyor or transmission belts or belting, rubber hygienic articles such as sheath contraceptives, teats, hot water bottles and similar items, rubber articles of apparel, rubber floor coverings, rubberised textiles, rubber thread rubberised yarn and fabrics, rubber rings, fittings rubber roller coverings, inflatable rubber mattresses

(ii) manufacture of rubber repair materials

(b) and excluding:

(i) manufacture of tyre cord fabrics

(ii) manufacture of apparel of elastic fabrics

(iii) manufacture of rubber footwear

(iv) manufacture of glues and adhesives based on rubber

(v) manufacture of “camel-back” strips which activity in terms of paragraph 02.01 of this Schedule

(vi) manufacture of inflatable rafts and boats

(vii) manufacture of mattresses of uncovered cellular

(viii) manufacture of rubber sports requisites which activity in terms of paragraph 14.01 of this Schedule

(ix) manufacture of rubber games and toys which activity in terms of paragraph 15.01 of this Schedule

(x) reclaiming of rubber which is a qualifying activity paragraph 11.01 of this Schedule

02.04. Manufacture of plastic plates, sheets, tubes and profiles,

(a) including:

(i) manufacture of semi-manufactures of plastic products: plates, sheets, blocks, film, foil, strip and similar

(ii) manufacture of finished plastic products: plastic and hoses, hose and pipe fittings

(b) and excluding:

(i) manufacture of plastics in primary forms: polymers those of ethylene, propylene, styrene, vinyl acetate and acrylics, polyamides, phenolic and and polyurethanes, alkyd and polyester resins silicones, ion-exchangers based on polymers, cellulose

(ii) manufacture of plastic optical elements which activity in terms of paragraph 08.04 of this Schedule

(iii) manufacture of mattresses of uncovered cellular

02.05. Manufacture of plastic packing goods,

(a) including:

(i) manufacture of plastic articles for the packing of bags, sacks, containers, boxes, cases, carboys, similar items

(b) and excluding:

(i) manufacture of plastic travel goods

(ii) manufacture of articles of synthetic or natural rubber qualifying activity in terms of paragraphs 02.01, 02.03 of this Schedule

(iii) packaging whether or not this involves an automated

02.06. Manufacture of builders’ ware of plastic,

(a) including:

(i) manufacture of plastic builders’ ware: plastic doors, frames, shutters, blinds, skirting boards, tanks, plastic floor, wall or ceiling coverings in rolls or tiles, plastic sanitary ware including plastic baths, wash basins, lavatory pans, flushing cisterns items and excluding:

(i) manufacture of articles of synthetic or natural rubber which is a qualifying activity in terms of paragraphs 02.01, 02.02 and 02.03 of this Schedule

(ii) manufacture of linoleum and hard non-plastic surface floor coverings Manufacture of other plastic products, including:

(i) manufacture of plastic tableware, kitchenware and toilet articles

(ii) manufacture of diverse plastic products such as plastic headgear, insulating fittings, parts of lighting fittings, office or school supplies, articles of apparel, fittings for furniture, statuettes, transmission and conveyer belts and similar items and excluding

(i) manufacture of plastic travel goods

(ii) manufacture of plastic footwear

(iii) manufacture of plastic medical and dental appliances which is a qualifying activity in terms of paragraph 08.01 of this Schedule

(iv) manufacture of plastic optical elements which is a qualifying activity in terms of paragraph 08.04 of this Schedule

(v) manufacture of plastic furniture

(vi) manufacture of mattresses of uncovered cellular plastic

(vii) manufacture of plastic sports requisites which is a qualifying activity in terms of paragraph 14.01 of this Schedule

(viii) manufacture of plastic games and toys which is a qualifying activity in terms of paragraph 15.01 of this Schedule

(ix) manufacture of linoleum and hard non-plastic surface floor coverings

Manufacture of fabricated metal products excluding machinery and equipment Treatment and coating of metals, including:

(i) plating, anodising of metal and similar processes

(ii) heat treatment of metal

(iii) deburring, sand blasting, tumbling, cleaning of metals

(iv) colouring, engraving, printing of metal

(v) non-metallic coating of metal: plastifying, enamelling, lacquering and similar processes

(vi) hardening, buffing of metals and excluding:

(i) forging, pressing, stamping and roll-forming of metal

(ii) powder metallurgy: production of metal objects directly from metal powders by heat treatment (sintering) or under pressure

(iii) production of finely ground metal powder

General mechanical engineering, including:

(i) boring, turning, milling, eroding, planing, lapping, broaching, levelling, sawing, grinding, sharpening, welding, splicing and similar processes of metal work pieces.

Manufacture of cutlery, including:

(i) manufacture of domestic metal cutlery such as spoons and similar items

(ii) manufacture of various cutting articles such blades, scissors and hair clippers

(b) and excluding:

(i) manufacture of cutting blades for machines qualifying activity in terms of paragraph 03.04

(ii) manufacture of hollowware, dinnerware or flatware

(iii) manufacture of cutlery of precious metal which activity in terms of paragraph 10.02 of this Schedule

03.04. Manufacture of tools,

(a) including:

(i) manufacture of knives and cutting blades for mechanical appliances

(ii) manufacture of hand tools such as pliers and screwdrivers

(iii) manufacture of saws and sawblades, including sawblades and chainsaw blades

(iv) manufacture of interchangeable tools for hand tools, not power operated, or for machine-tools including punches, dies, milling cutters

(v) manufacture of blacksmiths’ tools: forges, anvils tools

(vi) manufacture of vices, clamps

(b) and excluding:

(i) manufacture of power driven hand tools which activity in terms of paragraph 04.11 of this Schedule 03.05. Manufacture of locks and hinges, including

(i) Manufacture of padlocks, locks, keys, hinges hardware for buildings, furniture, vehicles and similar

03.06 Manufacture of wire products,

(a) including:

(i) manufacture of metal cable, plaited bands and similar

(ii) manufacture of articles made of wire such as barbed fencing, grill, netting, cloth and similar items

(iii) manufacture of nails and pins

03.07 Manufacture of fasteners, screw machine products, chain and springs,

(a) including:

(i) manufacture of rivets, washers and similar products

(ii) manufacture of screw machine products such as nuts

(iii) manufacture of springs such as leaf springs, torsion bar springs, leaves for springs

(iv) manufacture of chain, except power transmission

(b) and excluding

(i) manufacture of power transmission chain which activity in terms of paragraph 04.04 of this Schedule

(ii) manufacture of clock or watch springs which activity in terms of paragraph 08.05 of this Schedule Manufacture of other fabricated metal products, including:

(i) manufacture of metal household articles such as sauce-pans, frying pans and other non-electrical utensils for use at the table or in the kitchen, base metal flatware, small kitchen appliances and accessories

(ii) manufacture of baths, sinks, wash basins and similar articles of base metal

(iii) manufacture of small metal goods for office use

(iv) manufacture of safes, strong-boxes, armoured doors and similar items

(v) manufacture of cutlasses, swords, bayonets and similar items

(vi) manufacture of various articles in base metal such as metal safety headgear, clasps, buckles, hooks and sign plates

Manufacture of machinery and equipment Manufacture of engines and turbines except aircraft, vehicle and cycle engines including:

(i) manufacture of internal combustion piston engines and parts thereof except aircraft, motor vehicle and cycle engines, marine engines and railway engines

(ii) manufacture of turbines and parts thereof, steam turbines and other vapour turbines, hydraulic turbines, water-wheels and regulators thereof and gas turbines and excluding:

(i) manufacture of wind turbines which is a qualifying activity in terms of paragraph 04.02 of this Schedule

(ii) manufacture of electric generating sets which is a qualifying activity in terms of paragraph 06.01of this Schedule

(iii) manufacture of electrical equipment and components of internal combustion engines which is a qualifying activity in terms of paragraph 06.06 of this Schedule

(iv) manufacture of motor vehicle, aircraft or cycle propulsion engines

(v) manufacture of turbo-jets and turbo-propellers

Manufacture of pumps and compressors, including:

(i) manufacture of air or vacuum pumps, air or other gas compressors

(ii) manufacture of pumps for liquids whether or not fitted with a measuring device

(iii) manufacture of fluid power equipment and pneumatic and wind power engines and motors and excluding:

(i) manufacture of hydraulic transmission equipment which is a qualifying activity in terms of paragraph 04.04 of this Schedule

Manufacture of taps and valves, including:

(i) manufacture of industrial taps and valves including regulating valves and intake taps

(ii) manufacture of sanitary taps and valves

(iii) manufacture of heating taps and valves

(b) and excluding:

(i) manufacture of valves of unhardened vulcanised is a qualifying activity in terms of paragraph Schedule, glass or of ceramic materials

(ii) manufacture of inlet and exhaust valves of internal engines 04.04. Manufacture of bearings, gears, gearing and driving elements,

(a) including:

(i) manufacture of ball and roller bearings and parts

(ii) manufacture of mechanical power transmission transmission shafts and cranks such as cam shafts, cranks, bearing housings and plain shaft bearings

(iii) manufacture of gears, gearing and gear boxes changers

(iv) manufacture of clutches and shaft couplings

(v) manufacture of flywheels and pulleys

(vi) manufacture of articulated link chain

(vii) manufacture of hydraulic transmission equipment

(b) and excluding:

(i) manufacture of other chain

(ii) manufacture of electromagnetic clutches which activity in terms of paragraph 06.07 of this Schedule

04.05. Manufacture of furnaces and furnace burners,

(a) including:

(i) manufacture of electrical and other industrial furnaces and ovens including incinerators

(ii) manufacture of burners

(iii) manufacture of mechanical stokers, grates, ash similar items

(b) and excluding:

(i) manufacture of agricultural dryers which is a qualifying in terms of paragraph 04.14 of this Schedule

(ii) manufacture of non-electric bakery ovens which activity in terms of paragraph 04.14 of this Schedule

(iii) manufacture of dryers for wood, paper pulp, paperboard which is a qualifying activity in terms 04.17 of this Schedule

(iv) manufacture of household ovens which is a qualifying in terms of paragraph 04.18 of this Schedule

(v) manufacture of medical, surgical or laboratory is a qualifying activity in terms of paragraph Schedule

04.06. Manufacture of lifting and handling equipment,

(a) including:

(i) manufacture of hand operated or power driven lifting, loading or unloading machinery: pulley tackle winches, capstans and jacks, derricks, cranes, frames, straddle carriers, works trucks, whether with lifting or handling equipment whether propelled, of the type used in factories, manipulators and industrial robots specifically lifting, handling, loading or unloading

(ii) manufacture of conveyers, teleferics, liquid similar equipment

(iii) manufacture of lifts, escalators and moving walkways and excluding:

(i) manufacture of continuous-action elevators and conveyors for underground use which is a qualifying activity in terms of paragraph 04.13 of this Schedule

(ii) manufacture of mechanical shovels, excavators and shovel loaders which is a qualifying activity in terms of paragraph 04.13 of this Schedule

(iii) manufacture of industrial robots for multiple uses which is a qualifying activity in terms of paragraph 04.17 of this Schedule

(iv) manufacture of floating cranes, railway cranes, crane-lorries

Manufacture of non-domestic cooling and ventilation equipment, including:

(i) manufacture of refrigerating or freezing industrial equipment

(ii) manufacture of air-conditioning machines

(iii) manufacture of heat exchangers

(iv) manufacture of non-domestic fans and excluding:

(i) manufacture of agricultural dryers which is a qualifying activity in terms of paragraph 04.14 of this Schedule

(ii) manufacture of domestic refrigerating or freezing equipment which is a qualifying activity in terms of paragraph 04.18 of this Schedule

(iii) manufacture of domestic fans which is a qualifying activity in terms of paragraph 04.18 of this Schedule

Manufacture of other general purpose machinery, including:

(i) manufacture of weighing machinery (other than sensitive laboratory balances): household and shop scales, platform scales, scales for continuous weighing, weigh-bridges, weights and similar items

(ii) manufacture of filtering or purifying machinery and apparatus for liquids

(iii) manufacture of equipment for projecting, dispersing or spraying liquids or powders: manufacture of spray guns, fire extinguishers, sand blasting machines, steam cleaning machines and similar machinery

(iv) manufacture of packing and wrapping machinery: manufacture of filling, closing, sealing, capsuling or labelling machines and similar equipment

(v) manufacture of machinery for cleaning or drying bottles and for aerating beverages

(vi) manufacture of distilling or rectifying plant for petroleum refineries, chemical industries, beverage industries

(vii) manufacture of gas generators

(viii) manufacture of calendaring or other rolling machines and cylinders thereof

(ix) manufacture of centrifuges

(x) manufacture of gaskets and similar joints made of a combination of materials or layers of the same material

(xi) manufacture of automatic goods vending machines and excluding:

(i) manufacture of agricultural spraying machinery which is a qualifying activity in terms of paragraph 04.10

(ii) manufacture of metal or glass rolling machinery thereof which is a qualifying activity in terms 04.12 and 04.17 of this Schedule

(iii) manufacture of cream separators which is a qualifying in terms of paragraph 04.14 of this Schedule

(iv) manufacture of domestic fans which is a qualifying terms of paragraph 04.18 of this Schedule

(v) manufacture of sensitive balances which is a qualifying in terms of paragraph 08.02 of this Schedule 04.09. Manufacture of agricultural tractors,

(a) including:

(i) manufacture of tractors used in agriculture and

(ii) manufacture of walking (pedestrian controlled)

(b) and excluding:

(i) manufacture of road tractors for semi-trailers

(ii) manufacture of road trailers or semi-trailers

04.10. Manufacture of other agricultural and forestry machinery,

(a) including:

(i) manufacture of mowers, including lawn mowers

(ii) manufacture of agricultural self-loading or trailers or semi-trailers

(iii) manufacture of agricultural machinery for soil planting or fertilizing: ploughs, manure spreaders, harrows and similar machinery

(iv) manufacture of harvesting or threshing machinery: threshers, sorters and similar machinery

(v) manufacture of milking machines

(vi) manufacture of spraying machinery for agricultural

(vii) manufacture of diverse agricultural machinery: machinery, bee-keeping machinery, equipment fodder machines for cleaning, sorting or grading seed, grain and other similar crops

(b) and excluding:

(i) manufacture of agricultural hand-tools which activity in terms of paragraph 03.04 of this Schedule

(ii) manufacture of works trucks which is a qualifying terms of paragraph 04.06 of this Schedule

(iii) manufacture of cream separators which is a qualifying in terms of paragraph 04.14 of this Schedule

(iv) manufacture of road trailers or semi-trailers

04.11. Manufacture of machine-tools,

(a) including:

(i) manufacture of machine-tools for working any removal of material including those working ultrasonic, electro-discharge processes: machines, drills and similar machine-tools

(ii) manufacture of machine-tools for working any removing material: forging or die-stamping machines, benches and similar machine-tools

(iii) manufacture of machines for nailing, stapling, similar processes

(iv) manufacture of welding, brazing or soldering machines

(v) manufacture of workholders, toolholders and special attachments for machine-tools

(vi) manufacture of hand tools with self-contained motor or with pneumatic drive and excluding:

(i) manufacture of interchangeable tools for hand-tools or machine-tools which is a qualifying activity in terms of paragraph 03.04 of this Schedule

(ii) manufacture of machinery for metallurgy which is a qualifying activity in terms of paragraph 04.12 of this Schedule

(iii) manufacture of machinery for mining and quarrying which is a qualifying activity in terms of paragraph 04.13 of this Schedule Manufacture of machinery for metallurgy, including:

(i) manufacture of machines and equipment for handling hot metals: converters, ingot moulds, ladles, casting machines

(ii) manufacture of metal-rolling mills and rolls for such mills and excluding:

(i) manufacture of draw-benches which is a qualifying activity in terms of paragraph 04.11 of this Schedule

(ii) manufacture of moulding boxes and moulds (except ingot moulds) which is a qualifying activity in terms of paragraph 04.17 of this Schedule Manufacture of machinery for mining, quarrying and construction, including:

(i) manufacture of continuous-action elevators and conveyors for underground use

(ii) manufacture of boring, cutting, sinking and tunnelling machinery

(iii) manufacture of machinery for treating minerals by screening, sorting, separating and similar processes

(iv) manufacture of concrete and mortar mixers

(v) manufacture of earth moving machinery: bulldozers, angle-dozers, graders, scrapers, levellers, mechanical shovels, shovel loaders and similar machinery

(vi) manufacture of pile-drivers and pile-extractors, mortar spreaders, bitumen spreaders, machinery for concrete surfacing and similar machinery

(vii) manufacture of bulldozer and angle-dozer blades and excluding:

(i) manufacture of lifting and handling equipment which is a qualifying activity in terms of paragraph 04.06 of this Schedule

(ii) manufacture of wheeled tractors which is a qualifying activity in terms of paragraph 04.09 of this Schedule

(iii) manufacture of machine-tools for working stone, including machines for splitting or clearing stone which is a qualifying activity in terms of paragraph 04.11 of this Schedule

(iv) manufacture of concrete-mixer lorries Manufacture of machinery for food, beverage and tobacco processing, including:

(i) manufacture of agricultural dryers

(ii) manufacture of machinery for the dairy industry such as cream separators, milk processing machinery (homogenisers and irradiators), milk converting machinery (butter workers and moulding machines), cheese-making (homogenisers, moulders, presses) and similar machinery

(iii) manufacture of machinery for grain milling industry: mills, “breading” rolls or mills, feeders, bran cleaners, rice hullers, pea splitters

(iv) manufacture of presses, crushers, and similar machinery make wine, cider, fruit juices and other similar

(v) manufacture of machinery for the bakery industry macaroni, spaghetti or similar products: manufacture electric bakery ovens, dough mixers, dough-dividers, slicers, cake depositing machines and similar machinery

(vi) manufacture of machines and equipment to food: machinery to make confectionery, cocoa maintain sugar; for breweries; to process meat prepare fruit, nuts or vegetables; to prepare fish, other sea-food; other machinery for the industrial manufacture of food or drink

(vii) manufacture of machinery for the extraction or animal or vegetable fats or oils

(viii) manufacture of machinery for the preparation for the making of cigarettes or cigars, or for pipe tobacco or snuff

(ix) manufacture of machinery for the preparation of and restaurants

(b) and excluding:

(i) manufacture of packing, wrapping and weighing which is a qualifying activity in terms of paragraph this Schedule

(ii) manufacture of cleaning, sorting or grading machinery fruit or other crops which is a qualifying activity paragraph 04.10 of this Schedule

04.15. Manufacture of machinery for textile, apparel and leather production,

(a) including:

(i) manufacture of textile machinery: machines producing, extruding, drawing, texturing or cutting textile fibres, materials or yarns, machines for fibres such as cotton gins, bale breakers, garnetters, spreaders, wool scourers, wool carbonizers, roving frames, spinning machines, machines textile yarns such as reelers, warpers and related weaving machines (looms) including hand machines, machines for making knotted net, tulle, and other similar items

(ii) manufacture of auxiliary machines or equipment machinery: dobbies, Jacquards, automatic stop changing mechanisms, spindles and spindle flyers machinery

(iii) manufacture of machinery for fabric processing: washing, bleaching, dyeing, dressing, finishing, impregnating textile fabrics, manufacture of reeling, unreeling, folding, cutting or pinking textile

(iv) manufacture of laundry machinery: ironing machines fusing presses, laundry-type washing and drying cleaning machines

(v) manufacture of sewing machines, sewing machine sewing machine needles

(vi) manufacture of machines for producing or finishing felt or non-wovens

(vii) manufacture of leather machines: machinery for preparing, tanning or working hides, skins or leather, machinery for making or repairing footwear or other articles of hides, skins, leather or furskins and excluding:

(i) manufacture of paper or paperboard cards for use on Jaquard machines

(ii) manufacture of ironing machines of the calender type which is a qualifying activity in terms of paragraph 04.08 of this Schedule

(iii) manufacture of machines used in bookbinding which is a qualifying activity in terms of paragraph 04.17 of this Schedule

(iv) manufacture of domestic washing and drying machines which is a qualifying activity in terms of paragraph 04.18 of this Schedule

Manufacture of machinery for paper and paperboard production, including:

(i) manufacture of machinery for making paper pulp

(ii) manufacture of paper and paperboard making machinery

(iii) manufacture of machinery producing articles of paper or paperboard

Manufacture of other special purpose machinery, including:

(i) manufacture of machinery for working soft rubber or plastics or for the manufacture of products of these materials: extruders, moulders, pneumatic tyre making or retreading machines and other machines for making a specific rubber or plastic product

(ii) manufacture of printing and bookbinding machines

(iii) manufacture of moulding boxes for any material, mould bases, moulding patterns, moulds

(iv) manufacture of diverse special machinery and equipment: machines to assemble electric or electronic lamps, tubes (valves) or bulbs; machines for production or hot-working of glass or glassware, glass fibre or yarn; machinery or apparatus for isotopic separation, rope making machinery and similar machinery

(v) manufacture of dryers for wood, paper pulp, paper or paperboard and excluding:

(i) manufacture of machinery or equipment to work hard rubber, hard plastics or cold glass which is a qualifying activity in terms of paragraph 04.11of this Schedule

(ii) manufacture of household appliances which is a qualifying activity in terms of paragraphs 04.18 and 04.19 of this Schedule

Manufacture of electric domestic appliances, including:

(i) manufacture of domestic electric appliances: refrigerators and freezers, dishwashers, washing and drying machines, vacuum cleaners, floor polishers, waste disposers, grinders, blenders, juice squeezers, tin openers, electric shavers, electric tooth brushes, knife sharpeners, ventilating or recycling hoods

(ii) manufacture of domestic electro-thermic appliances: electric water heaters; electric blankets; electric dryers, combs, brushes, curlers; electric smoothing irons; space heaters and household type fans; electric ovens, micro-wave ovens, plates, toasters, coffee or tea makers, fry-pans, electric heating resistors and similar appliances

(b) and excluding:

(i) manufacture of sewing machines which is a qualifying in terms of paragraph 04.15 of this Schedule 04.19. Manufacture of non-electric domestic appliances,

(a) including:

(i) manufacture of non-electric domestic cooking, lighting equipment: non-electric space heaters, grates, stoves, water heaters, cooking appliances, warmers, gas lamps

(ii) manufacture of parts of, or accessories for, such domestic appliances

(b) and excluding:

(i) manufacture of machinery for the preparation commercial kitchens which is a qualifying activity paragraph 04.14 of this Schedule