S.L. 123.85 Art. 12Submission of copy of tax return to the Corporation.

An eligible user to whom a letter of approval has been issued in terms of rule 7 shall submit to the Corporation, by not later than two months after the relative tax return date, a copy of the tax return for the earliest year of assessment for which the relative tax credit may first be claimed in terms of the said approval and for each subsequent year of assessment for which the said tax credit remains available to it under these rules, irrespective of whether the benefit is utilised or not.