S.L. 463.46 Art. 7Utilisation of tax credits.

Any tax credits awarded may only be utilised by the undertaking as long as the supported qualifying activity is still being carried out in the establishment. The undertaking 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 undertaking with a statement of any tax credit balance until all allocated tax credits are utilised.