(1)
For the purposes of Chapter Two of this Act, the trade of a company which operates a plantation to which an economic development incentive certificate has been issued shall be deemed to have commenced on the date when the planting first reaches commercial production.
(2)
Expenditure incurred on the maintenance of a planted area up to the date specified in subsection (1) of this section 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.