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S.L. 123.112 · Deductions And Tax Credits (S.L. 123.112)

S.L. 123.112 Art. 3AAdditional scope.

In KraftAmtlicher Text

(1) These rules shall also apply to any person carrying on a business through a pharmacy outlet who incurs capital expenditure or labour expenditure, as defined in sub-rule (2), for the purpose of implementing the Pharmacy of Your Choice scheme.

(2) For the purpose of this rule:

"capital expenditure" shall mean expenditure for the acquisition of equipment (including a motor vehicle), as approved by the Standing Advisory Committee, which equipment shall be used for the home delivery scheme as part of the Pharmacy of Your Choice scheme;

"labour expenditure" shall mean additional labour costs, as approved by the Standing Advisory Committee, for the purposes of the home delivery scheme as part of the Pharmacy of Your Choice scheme.

Änderungsgeschichte
  • Amended by L.N. 283 of 2016