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    <title>Continuance of development rebate in certain cases</title>
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    <description>The notification S.O. 2167 under section 33(5) will not apply to specified ships and plant so that the development rebate continues where conditions are met: ships acquired in the prescribed period if a purchase contract existed before 1 December 1973; coal-fired equipment or conversions installed in the prescribed period; and other plant installed in the prescribed period if purchased, contracted for, or steps taken for manufacture before 1 December 1973, with Income-tax Act provisions applying subject to these conditions.</description>
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      <description>The notification S.O. 2167 under section 33(5) will not apply to specified ships and plant so that the development rebate continues where conditions are met: ships acquired in the prescribed period if a purchase contract existed before 1 December 1973; coal-fired equipment or conversions installed in the prescribed period; and other plant installed in the prescribed period if purchased, contracted for, or steps taken for manufacture before 1 December 1973, with Income-tax Act provisions applying subject to these conditions.</description>
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