S.L. 123.116 Art. 4Application.

(1) The deduction provided by these rules shall only be allowed where an application has been made to the Commission, providing details of the expenditure in such manner as the Commission may require, and such application is recommended and approved by the Commission.

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