The following rules shall apply to the private institutions participating in major infrastructure projects and applying for income tax credit for purchasing equipment and technology:
1. Paragraph 4 of Article 5 shall apply if a applicant applies for “whole set” certificate.
2.The Regulations at the time of the approval for each phase project shall apply if a private institution engages in separate phase project for construction or operation as provided in Paragraph 5 of Article 5.
3. The Regulations at the time of delivery shall apply if the event is excluded from the preceding two subparagraphs.