S.L. 123.186 · Tax Credit (S.L. 123.186)
S.L. 123.186 Art. 2Definitions. Amended: L.N. 47 of 2019.
In these rules, unless the context otherwise requires:
"authorised person" means a person who is in possession of a permit issued by the Environment and Resources Authority for the acceptance in his quarry of construction and demolition material from third parties;
"qualifying services" means the acceptance by an authorised person of construction and demolition material from third parties at a fee not exceeding eight euro (€8) per tonne;
"relevant year" means the calendar year 2017, 2018 or 2019.
Änderungsgeschichte
- Amended by L.N. 47 of 2019