S.L. 463.40 · Investment Aid 2021 Regulations (S.L. 463.40)
S.L. 463.40 Art. 7Utilisation of tax credits.
Any tax credits awarded may only be utilised by the beneficiary as long as the qualifying activity supported is still being carried out. The applicant shall give consent in his tax return to the Commissioner for Revenue to extract tax credits data from the Corporation. The Corporation shall annually provide the beneficiary with a statement of any tax credit balance until all allocated tax credits are utilised.