S.L. 123.112 Art. 5Application.

(1) The deduction or tax credit provided for by these rules shall only be allowed where the works related to the expenditure have been completed or the expenditure ascertained and an application has been made to the Standing Advisory Committee, by providing details of the expenditure in respect of each pharmacy outlet in such manner as the Committee may require, and such application is recommended and approved by the said Committee.

(2) The Standing Advisory Committee shall, following its recommendation and approval in accordance with sub-rule (1), submit to the Commissioner the details of applications approved, in such manner as the Commissioner may require.