(1) After Cabinet considers an application submitted under section 66, Cabinet may approve an application for tax relief.
(2) An approval under subsection (1) must specify —
(a) the tax relief that is granted;
(b) the applicable time period for each tax relief that is granted, including, the commencement date and termination date;
(c) the approved partnership business;
(d) the approved community tourism project to which the tax relief is granted;
(e) the approved community tourism product or approved community tourism service;
(f) the conditions under which the tax relief is granted.
(3) In the case of a tax relief granted to an approved development under the Tourism Stimulus and Investment Act, or a person under the Tourism Incentives Act, that has entered into a partnership agreement under section 60, Cabinet shall —
(a) approve the revocation of an Order under the Tourism Incentives Act, or the Tourism Stimulus and Investment Act; and
(b) grant a tax relief to the business.
(4) A tax relief granted under this section takes effect from the date specified in an Order made under section 68.