S.L. 123.82 Art. 9Certification of completion by company.

(1) On the completion of the approved R&D project and not later than sixty days therefrom, the company shall deliver to the

Corporation a certificate drawn up by a person who is recognised by the Corporation as competent for this purpose, showing:

(a) the date of the completion of the project;

(b) the amount of allowable R&D expenditure, indicating the applicable description under the definition of research and development given in rule 3 and the category of qualifying R&D expenditure listed in rule 5(2) and (3) to which each item belongs;

(c) whether, where applicable, the conditions that may have been made applicable to the project in terms of rule 6(2) have been observed.

(2) Where the approved project includes qualifying R&D expenditure listed under rule 5(2)(c), the certificate referred to in sub-rule (1) shall be accompanied by a statement written by the architect under whose direction or supervision the works were carried out, confirming that the expenditure was incurred in the carrying out of the project as approved.

(3) The company shall, within the time limit set out in sub-rule (1), deliver a copy of the certificate and, where applicable, of the accompanying statement, to the Commissioner.

(4) The Commissioner may, after receiving a copy of the certificate, request an independent opinion from the Corporation or any other competent technical person regarding the contents thereof.