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Capital Allowances Act 2001

Capital Allowances Act 2001 Sch 3 para 106

Sch 3 para 106 Regional development grants

(1) Section 534(1) applies as if a grant falling within that subsection included— (a) a grant made under Part II of the Industrial Development Act 1982 (c. 52) on an application made before 1st April 1988; (b) a grant made under Part I of the Industry Act 1972 (c. 63), or a grant made under Northern Ireland legislation and declared by the Treasury to correspond to a grant under that Part. (2) Section 534(2) does not apply if the expenditure was incurred, or the grant was paid, before 10th March 1982.

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