Article 5
Definition of aids provided

k. For investments of undertakings operating means of transportation of people and cargo in remote areas under instance (o), of para.1, article 3, irrespective of whether these shall be implemented by new or old or-ganisations, only the grant and interest subsidy shall be provided at a uniform rate of 25%.
l. For investments and/or equipment leasing pro-grams of undertakings quarrying, treating and in gen-eral utilising industrial minerals, of marble quarrying undertakings, under instance (h), and of mining under-takings under instance (g), of para. 1, article 3, uni-form aid rates shall be provided for all areas except area A, as follows:
(i) Grant 30%
(ii) Interest subsidy 30%
(iii) Leasing subsidy 30%
or alternatively
(i) Tax allowance 70%
(ii) Interest subsidy 30%.
m. For investments and other expenditures concern-ing implementing integrated long term business plans: of the manufacturing and mining undertakings under instances (a) and (g), respectively, of para. 1, article 3, as well as the software development undertakings under instance (e), of para. 1, article 3, implemented solely by old organisations, only the grant shall be provided at a uniform rate of 35%, for all areas includ-ing area A, as well as 25% abroad.
n. For investments and other expenditures concern-ing implementing integrated long term business plans for rescue and restructuring of industrial and mining undertakings under instances (a), and (g), of para. 1, article (3), that are in a particularly ailing situation, im-plemented solely by old organisations, the grant and interest subsidy and/or leasing subsidy shall be pro-vided for all areas including area A, at rates deter-mined by virtue of joint ministerial decision under para. 2, article 10, as well as other aids, except tax re-lated ones, whose form and extent shall be deter-mined by virtue of the same joint decision, while their specific amount shall be determined by virtue of the decision on eligibility of the rescue and restructuring business plan, in effect as per case.
o. For investments and or equipment leasing pro-grams, particularly important for the national econ-omy, of manufacturing and tourist undertakings, in ex-cess of twenty-five (25) billion drachmas under article 10, implemented either by new or by old organisa-tions, the grant, interest subsidy, tax allowance and leasing subsidy rates provided, shall be determined for each investment or program, by virtue of joint min-isterial decision under para. 3, article 10.
p. For investments and/or equipment leasing pro-grams of undertakings coming under the special aid statuses under para. 1, article10, the form and rates of aids provided shall be determined by virtue of presi-dential decree, issued each time, enacting the special aid status.
q. For investments concerning the establishment of manufacturing, farming, livestock and fishery under-takings, under instances (a) and (b), of para. 2, article 3, implemented abroad, irrespective of whether these shall be implemented by new or by old organisations, only a grant shall be provided at a rate of 30%.
r. For investments and/or equipment leasing pro-grams implemented either by old or by new organisa-tions, at the ETBA Industrial Estate, in the Langadas province, and the part of the Thessaloniki Department west of the river Axios, only tax allowance and/or in-terest subsidy shall be provided, at a rate of 40% and 15% respectively. The provisions of this case shall not apply to those specific categories of undertakings or investments and/or leasing programs, for which grants of different form or amount shall be provided, in ac-cordance with other provisions of this paragraph.
s. For investments and/or equipment leasing pro-grams of the monasteries under instance (u), of para. 1, article 3, only a grant and interest subsidy and/or equipment leasing subsidy shall be provided, for all the areas of Greece, except area A, at a uniform rate of 30%.
t. For investments of the engineering companies under instance (v), of para. 1, article 3, implemented either by new or by old organisations, only a grant shall be provided, at a uniform rate of 10%, for all the areas of Greece, including area A.
u. For investments and/or equipment leasing pro-grams of the manufacturing undertakings under in-stance (a), of para. 1, article 3, implemented in the Departments of Xanthi, Evros, Kavala and Drama, an additional five (5) percent shall be added to the grant, interest subsidy and/or equipment leasing subsidy.
The provisions of this case shall apply to invest-ments and/or equipment leasing programs that shall be submitted seeking eligibility for the provisions of this law, until September 15, 1999.
The aforementioned shall not apply to business plans, investments or equipment leasing programs under sub-instances (xv), (xvii), (xviii), (xix), (xx) and (xxi), of instance (a) and under sub-instance (...), of instance (e), of para. 1, article 3.
v. For investments of the manufacturing undertak-ings under instance (a), of para. 1, article 3, located in the Attica Department, and shall be relocated to an Craft Industry Park of the same department, and sub-ject to the provisions of the above sub-instances 1i, 1v, 1vi, 1vii, of instances (e), (f) and (m), only the tax allowance and/or interest subsidy shall be provided, at a rate of 40% and 15% respectively. The same rates shall also be provided for additional investments un-der instance (a), of para. 1, article 3, implemented at the same time as the relocation.
w. For investments of undertakings under instance (w), of para. 1, article 3, uniform aid rates shall be pro-vided for all areas, except area A, as follows:
(i) Grant 40%
(ii) Interest subsidy 40%
or alternatively
(i) Tax allowance 100%
(ii) Interest subsidy 40%

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