S.L. 325.6 Art. 27Deferment of tax investment incentives.

A company which is entitled to the benefit provided by regulation 5 may, at its option, defer the claiming of the benefit, or part thereof, to which it may be entitled in any year of assessment, to one or more subsequent years of assessment and in such case the benefit so deferred and claimed in any such subsequent year of assessment shall be deemed to be part of the benefit, or the benefit, to which such company is entitled to for that year; provided that any benefit provided by regulation 5 which is so deferred shall not be increased by the percentage referred to in the proviso to regulation 5(12).