S.L. 123.177 Art. 5Clarifications.

(1) Where a project is situated over an area which falls under the remit of more than one Local Council, it shall only be considered a qualifying project if, in addition to the requirements of these rules, all Local Councils responsible for the said area approve the project in terms of these rules and as approved by the Directorate.

(2) A qualifying person may not claim a deduction under these rules for more than one qualifying project in any year.