Full text
a cost is a ZETM cost of capital or a ZETM cost of labour (as defined in section 125.2) and activities are qualified zero-emission technology manufacturing activities (as defined in Part LII of the Income Tax Regulations), and
a cost is a ZETM cost of capital or a ZETM cost of labour (as defined in section 125.2) and activities are qualified zero-emission technology manufacturing activities (as defined in Part LII of the Income Tax Regulations), and
a cost is a ZETM cost of capital or a ZETM cost of labour (as defined in section 125.2) and activities are qualified zero-emission technology manufacturing activities (as defined in Part LII of the Income Tax Regulations),