S.L. 478.2 Art. 10Certification of completion by the company.

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

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

(a) the date of completion of the project;

(b) the amount of allowable expenditure actually incurred, distinguishing between expenditure on plant and machinery, expenditure on industrial buildings and structures and expenditure on intellectual property rights.

(2) The company shall, within the time limit set out in sub-regulation (1), deliver a copy of the certificate to the Commissioner of Inland Revenue.

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