sl/478.2 (S.L. 478.2)

Contents

1. Art. 1 Citation.
2. Art. 2 Definitions. Cap. 478. Cap. 123. Cap. 123. Cap. 372. S.L. 325.06
3. Art. 3 Tax credit in respect of qualifying expenditure. Cap. 123.
4. Art. 4 Certification of qualifying company.
5. Art. 5 Application for the approval of a project.
6. Art. 7 Approval of project.
7. Art. 8 Determination of maximum qualifying expenditure.
8. Art. 9 Letter of approval.
9. Art. 10 Certification of completion by the company.
10. Art. 11 Allowable expenditure.
11. Art. 12 Employment condition.
12. Art. 13 Certification of additional employees.
13. Art. 14 Calculation of the tax credit. Cap. 325.
14. Art. 15 Reversal or recalculationoftax credit.
15. Art. 16 Submission of copy of tax return to the Commissioner.
16. Art. 18 Powers of the Commissioner of Inland Revenue. Cap. 123. Cap. 372. Cap. 318.
17. Art. 19 Electronic tax return.
18. Art. 20 Further conditions.