S.L. 123.84 Art. 1Title.

(1) The title of these rules is the Tax Credits (Owners and Operators of Warehouses Situated in Free Zones) Rules.

(2) These rules shall apply in respect of qualifying expenditure incurred on or after the 1st January, 2005.

(3) The equivalent of the benefits under the scheme shall be an amount specifically appropriated in Government’s financial estimates for a particular financial year.