37ZZJOther matters

37ZZJ Other matters

(1) The Clothing and Household Textile (BIC) scheme may make provision for and in relation to the following matters: (a) the making of claims for innovation grants; (b) the times within which claims for innovation grants are to be made; (c) requiring that a claim for an innovation grant made by an entity ascertained in accordance with the scheme be accompanied by an audited statement relating to specified activities; (d) requiring that a claim for an innovation grant made by an entity ascertained in accordance with the scheme be accompanied by an unaudited statement relating to specified activities; (e) requiring that a claim for an innovation grant be accompanied by such a fee as is ascertained in accordance with the scheme; (f) the assessment of claims for innovation grants; (g) the apportionment of expenditure; (h) the adjustment of eligibility for innovation grants in relation to the transfer of the whole or a part of a business, including (but not limited to): (i) treating the transferee as if the transferee had incurred particular expenditure, had derived particular revenue and had done particular acts or things; and (ii) treating the transferor as if the transferor had not incurred particular expenditure, had not derived particular revenue and had not done particular acts or things; (i) the times when innovation grants become payable; (j) matters of a transitional nature (including any saving or application provisions) arising out of the transition from the TCF Post‑2005 (SIP) scheme to the Clothing and Household Textile (BIC) scheme. (2) Subsection (1) does not, by implication, limit section 37ZM (power to make Clothing and Household Textile (BIC) scheme). (3) The amount of a fee under the Clothing and Household Textile (BIC) scheme must not be such as to amount to taxation.