DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)
For the purposes of this Chapter, 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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