S.L. 123.83 · Tax Credit (Back Office Operations) Rules (S.L. 123.83)
S.L. 123.83 Art. 11Certification of additional employees.
(1) A company whose project is approved under these rules shall prepare and deliver to the Corporation a statement containing such information about its employees as is necessary to enable the Corporation to determine the number of additional employees and their replacements, including -
(a) the number of individuals who were in the employment of the company before the commencement of the project and the number and particulars of individuals who are employed by it as full time employees during the project period and up to three years from its termination;
(b) such further information and details as the Corporation may consider relevant.
(2) The statement shall be prepared at such intervals as the Corporation may require.
(3) When the Corporation is satisfied that a company that is carrying on or that has carried on an approved project has employed an individual that qualifies an additional employee in accordance with the provisions of rule 10, and that it has obtained all the information that it has considered relevant about the employees of that company, it shall issue a certificate to that effect: provided that such certificate shall be without prejudice to rule 10(3).