13. Relief from customs duty
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(1) Subject to the provisions of this section a development company shall be entitled to import into the island from the date of the development order, to the end of the tax holiday period any of the articles specified in Schedule 2 and such other articles as may be specified in the development order with the declared benefit in respect of customs duty, if the development company satisfies the Comptroller of Customs that such articles are imported for the construction, alteration, reconstruction or extension of the development premises of the development enterprise specified in the development order, or for equipping such premises or any extension thereof used or intended to be used for conducting or expanding the development enterprise.
However, an article shall not be imported with any declared benefit with respect to customs duty by virtue of this Act if the Comptroller of Customs is of the opinion that such article is intended for the purpose of effecting repairs to the development premises or to any extension thereof, or to any apparatus, machinery, appliances or equipment contained in such premises or any extension thereof or for replacing any apparatus, machinery, appliances or equipment in the said premises or any extension thereof.
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(2) For the purposes of this section—
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(a) articles for equipping development premises of a development enterprise (or any extension thereof) is deemed to include equipment for offices and other ancillary facilities necessary for the proper administration of the development premises (or any extension thereof) and for the health, safety, hygiene and welfare at the said premises (or any extension thereof) of persons there employed; and
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(b) a development company which, during the period from the date of its application for a development order with respect to it to the date on which the development order is made, imports any article to which subsection (1) of this section relates, shall be regarded as having been a development company with respect to its development enterprise with effect from the first date during that period in which it imported any such article as aforesaid.