S.L. 123.87 Art. 1Title.

(1) The title of these rules is the Deductions and Tax Credits (General and Specific Qualifications) Rules.

(2) These rules shall apply to 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.