S.L. 123.86 Art. 6Certification of completion.

(1) On completion of each approved eligible reinvestment project the company shall deliver, within ninety days of completion of the project, a written certificate by a competent technical person to the Corporation, copied to the Commissioner, showing:

(a) the date of completion of the project;

(b) the amount of qualifying expenditure incurred and claimed for each year of assessment, supported by a breakdown of the major expense headings;

(c) whether, where applicable, the conditions, that may have been made applicable to the project in terms of rule 3(4) have been observed.

(2) Where the approved project includes qualifying expenditure listed under paragraphs (a) or (b) to the definition of "qualifying expenditure", the certificate referred to in sub-rule (1) shall be accompanied by a deed of purchase in the case of acquisition of an industrial building or structure or a statement written by the architect under whose direction or supervision the works under paragraph (b) were carried out, confirming that the expenditure was incurred in the carrying out of the project as approved.