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S.L. 123.87 · Deductions And Tax Credits (S.L. 123.87)

S.L. 123.87 Art. 6Certification of completion of the course.

In KraftAmtlicher Text

(1) On the successful completion of a course in respect of which a letter of approval has been issued and not later than sixty days from the date of such completion, the company shall deliver to the Corporation a certificate showing:

(a) the date of the successful completion of the course;

(b) the amount of allowable wages and tuition expenditure;

(c) whether, where applicable, the conditions that may have been made applicable to the project in terms of rule 5(2) have been observed.

(2) The said certificate shall be accompanied by a statement issued by the relevant university or other institution showing the date on which the employee successfully completed the course in question.

(3) The company shall, within the time limit set out in sub-rule (1), deliver to the Commissioner a copy of the certificate referred to in sub-rule (1) and a copy of the statement referred to in sub-rule (2).