S.L. 123.177 Art. 4Certification.

(1) The deduction provided for by these rules shall only be allowed on completion of the project and where the details of the expenditure incurred in respect of the qualifying project have been provided to the Local Council, on such form and in such manner as the Directorate may require, and such expenditure and completion of the project is approved by the Local Council and the Directorate.

(2) The Directorate shall, following the approval in accordance with sub-rule (1) hereof, submit the approved forms to the Commissioner in such manner as the Commissioner may require.