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DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992 No. 99 of 1992 - SECT 10
When productive facilities pass the vertical integration test
10. For the purposes of this Act, 2 or more productive facilities pass the
vertical integration test if each facility is wholly or principally for use by
the operator of the facility in carrying out a different step, or a series of
different steps, in:
(a) the vertically integrated production or distribution, or both, of the
same goods or related goods; or
(b) the vertically integrated provision of the same services or related
services.
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