Deduction for biological production expanded to include bio fertilizers and grants full-profit deduction for a consecutive five-year period.

Amendment expands qualifying activities to include production of bio-fertilizers, bio-pesticides and other biological agents and substitutes the prior capped deduction with a deduction equal to the whole of such profits and gains for a period of five consecutive assessment years beginning with the assessment year relevant to the previous year in which the business commences.

---

---

---