Definition of port as infrastructure: inclusion of storage, loading, and unloading structures when authority certificate and BOT/BOLT transfer exist. Such storage, loading and unloading structures will be included in the definition of port for the purposes of the relevant income tax infrastructure provisions only if (a) the concerned port authority issues a certificate that the structures form part of the port, and (b) the structures were built under BOT or BOLT schemes with an agreement providing for transfer to the authority on expiry of the stipulated period.