Section 172

(1) Subject to the provision of section 173 of this Act, where an
of economic economic development incentive certificate is issued to a company and the
development provisions of Chapter Two of this Act has been applied on the company after
incentive
the effective date of the certificate, appropriate adjustments shall be made to
certificate
give effect to the provisions of this Part.
(2) No economic development incentive certificate under this Act shall
be issued with a retroactive date.