A person that claims the allowance must—
| (a) |
register with the administrator in the time, in the form and in the manner as the administrator may prescribe; |
| (b) |
submit to the administrator those documents, in the time, in the form and in the manner, as the administrator may prescribe, enabling the administrator to issue an extended letter of approval; |
(c)
| (i) |
obtain an extended letter of approval from the administrator; or |
| (ii) |
submit the extended letter of approval that was already issued to the administrator; |
| (d) |
submit to the administrator a certificate of voluntary cancellation; |
[Regulation 8(d) substituted by section 6 of Notice No. 595, GG44818, dated 8 July 2021]
| (e) |
obtain from the administrator a certificate containing the content as contemplated in regulation 11; and |
| (f) |
claim the allowance against tax liability. |
Statistics Act, 1999
