S.L. 123.186 Art. 3Tax credit.

(1) An authorised person who, during a relevant year, provides qualifying services, may claim a tax credit equivalent to 25% of the gross fees paid to him for the provision of those services:

Provided that the tax credit shall not exceed the tax chargeable on the income derived by the authorised person during that year from the provision of those services.

(2) The claim for a tax credit in accordance with these rules shall be made in such manner and on such form as the Commissioner may approve and subject to the production of such documents or other evidence as the Commissioner may require.