N.Y.C. Admin. Code § 22-707: § 22-707 Shift of business operations within New York city.

A business enterprise which shifts its operations, or some portion thereof, from an area within New York city not designated as an empire zone to an area within New York city so designated pursuant to article 18-B of the general municipal law and this chapter shall be eligible to receive benefits as provided in article 18-B of the general municipal law.