S.L. 123.177 Art. 2Definitions. Cap. 363.

In these rules, unless the context otherwise requires –

"Directorate" means the Directorate responsible for Local Councils;

"Local Council" means a Local Council established under the Local Government Act and being the relative Local Council responsible for the location where the qualifying project is carried out;

"qualifying person" means a person carrying on a trade or business who undertakes a qualifying project; and

"qualifying project" means an embellishment or other project useful to the local community that has been approved as such in writing by the Local Council and the Directorate on or after 1st January 2017, following an application made in this respect on such form as the Directorate may require. Such project must be wholly a community asset on which the qualifying person retains no proprietary rights and for which the said qualifying person is not remunerated in any way.