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Art. 107a Investment loans for small businesses 163
1 Investment loans are granted for buildings and installations for small businesses insofar as they process and sell agricultural products, thus increasing their added value; the businesses must be involved at least in the first stage of processing.164 2 The Federal Council may stipulate requirements and obligations. 163 Inserted by No I of the FA of 22 June 2007, in force since 1 Jan. 2008 (AS2007 6095; BBl 2006 6337). 164 Amended by No I of the FA of 22 March 2013, in force since 1 Jan. 2014 (AS 2013 34633863; BBl 2012 2075). |