Word at end of s. 2(1)(a) repealed (for any chargeable period or its basis period ending on or after 06.04.1990) by Finance Act 1991 (c. 31), s. 123, Sch. 19 Pt.V Note 11.

S. 2(1)(aa) inserted (for any chargeable period or its basis period ending on or after 06.04.1990) by Finance Act 1991 (c. 31), s. 59, Sch. 14 Pt. I para. 2(1).

1982 c. 52.

S. 2(3A) inserted (for any chargeable period or its basis period ending on or after 06.04.1990) by Finance Act 1991 (c. 31), s. 59, Sch. 14 Pt. I para. 2(2).

S.I. 1982/1083 (N.I.15).

Pt. 1 modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 22(2)

Pt. 1 power to apply (with modifications) conferred (24.7.1996) by Broadcasting Act 1996 (c. 55), s. 149(1)(f), Sch. 7 para. 13(2) (with Sch. 7 para. 13(3))

http://www.legislation.gov.uk/ukpga/1990/1/section/2/1997-07-31Capital Allowances Act 1990 (repealed)An Act to consolidate certain enactments relating to capital allowances.1990-03-19texttext/xmlenStatute Law Database2024-05-17Expert Participation1997-07-31Part I Industrial Buildings and StructuresChapter I Initial Allowances
2 Transitional relief for regional projects.1

In relation to expenditure to which this section applies, section 1 shall have effect subject to the following modifications, that is to say—

a

in subsection (1), paragraph (b) shall be omitted and for the reference to 100 per cent. there shall be substituted a reference to 75 per cent; . . .

aa

in subsection (1A)—

i

for the words “paragraphs (a) and (b)" there shall be substituted the words “paragraph (a)"; and

ii

paragraph (b) shall be omitted; and

b

subsection (2) shall be omitted.

2

This section applies to so much of any expenditure as is certified by the Secretary of State for the purposes of this section to be expenditure which, in his opinion, qualifies for a regional development grant or a grant under Part IV of the relevant Order and consists of the payment of sums on a project—

a

either in an area which on 13th March 1984 was a development area, within the meaning of the Industrial Development Act 1982, or in Northern Ireland; and

b

in respect of which a written offer of financial assistance under section 7 or 8 of that Act was made on behalf of the Secretary of State in the period beginning on 1st April 1980 and ending on 13th March 1984 or in respect of which a written offer of financial assistance was made in that period by the Highlands and Islands Development Board.

3

This section also applies to so much of any expenditure as is certified by the Department of Economic Development in Northern Ireland for the purposes of this section to be expenditure which, in the opinion of that Department, qualifies for a grant under Part IV of the relevant Order and consists of the payment of sums on a project—

a

in Northern Ireland; and

b

in respect of which a written offer of financial assistance under Article 7 or 8 of the relevant Order was made on behalf of a Department of the Government of Northern Ireland, in the period beginning on 1st April 1980 and ending on 13th March 1984 or in respect of which a written offer of financial assistance was made in that period by the Local Enterprise Development Unit.

3A

This section also applies to any additional VAT liability incurred in respect of expenditure certified under subsection (2) or (3) above.

4

In this section—

regional development grant” means a grant under Part II of the Industrial Development Act 1982;

the relevant Order” means the Industrial Development (Northern Ireland) Order 1982;

and any reference to a particular provision of that Act or Order includes a reference to the corresponding provision of any Act or Order which was in force before and repealed by the Industrial Development Act 1982 or the Industrial Development (Northern Ireland) Order 1982.

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<p>
Word at end of s. 2(1)(a) repealed
<em>(for any chargeable period or its basis period ending on or after 06.04.1990)</em>
by
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/123">s. 123</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/19/part/V">Sch. 19 Pt.V</ref>
Note 11.
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<note class="commentary F" eId="c2137179">
<p>
S. 2(1)(aa) inserted
<em>(for any chargeable period or its basis period ending on or after 06.04.1990)</em>
by
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/59">s. 59</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/14/part/I/paragraph/2/1">Sch. 14 Pt. I para. 2(1)</ref>
.
</p>
</note>
<note class="commentary M" eId="c2137180">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1982/52">1982 c. 52</ref>
.
</p>
</note>
<note class="commentary F" eId="c2137181">
<p>
S. 2(3A) inserted
<em>(for any chargeable period or its basis period ending on or after 06.04.1990)</em>
by
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/59">s. 59</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/14/part/I/paragraph/2/2">Sch. 14 Pt. I para. 2(2)</ref>
.
</p>
</note>
<note class="commentary M" eId="c2137182">
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<ref href="http://www.legislation.gov.uk/id/nisi/1982/1083">S.I. 1982/1083 (N.I.15)</ref>
.
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<note class="commentary C" eId="key-c8fb5348f4ccc68365224929bcb6d607">
<p>
Pt. 1 modified (3.5.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9">Finance Act 1994 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/9/schedule/24/paragraph/22/2">Sch. 24 para. 22(2)</ref>
</p>
</note>
<note class="commentary C" eId="key-5e7e500e9a05e14d50d7cd24fb065d42">
<p>
Pt. 1 power to apply (with modifications) conferred (24.7.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/55">Broadcasting Act 1996 (c. 55)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/55/section/149/1/f">s. 149(1)(f)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/55/schedule/7/paragraph/13/2">Sch. 7 para. 13(2)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1996/55/schedule/7/paragraph/13/3">Sch. 7 para. 13(3)</ref>
)
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Part I
</num>
<heading> Industrial Buildings and Structures</heading>
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<num>Chapter I</num>
<heading> Initial Allowances</heading>
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<num>2</num>
<heading> Transitional relief for regional projects.</heading>
<subsection eId="section-2-1">
<num>1</num>
<intro>
<p>In relation to expenditure to which this section applies, section 1 shall have effect subject to the following modifications, that is to say—</p>
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<paragraph eId="section-2-1-a">
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<content>
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in subsection (1), paragraph (b) shall be omitted and for the reference to 100 per cent. there shall be substituted a reference to 75 per cent;
<noteRef href="#c2137178" marker="F1" class="commentary F"/>
. . .
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<intro>
<p>This section applies to so much of any expenditure as is certified by the Secretary of State for the purposes of this section to be expenditure which, in his opinion, qualifies for a regional development grant or a grant under Part IV of the relevant Order and consists of the payment of sums on a project—</p>
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<num>a</num>
<content>
<p>
either in an area which on 13th March 1984 was a development area, within the meaning of the
<noteRef href="#c2137180" marker="M1" class="commentary M"/>
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</p>
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<num>b</num>
<content>
<p>in respect of which a written offer of financial assistance under section 7 or 8 of that Act was made on behalf of the Secretary of State in the period beginning on 1st April 1980 and ending on 13th March 1984 or in respect of which a written offer of financial assistance was made in that period by the Highlands and Islands Development Board.</p>
</content>
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<subsection eId="section-2-3">
<num>3</num>
<intro>
<p>This section also applies to so much of any expenditure as is certified by the Department of Economic Development in Northern Ireland for the purposes of this section to be expenditure which, in the opinion of that Department, qualifies for a grant under Part IV of the relevant Order and consists of the payment of sums on a project—</p>
</intro>
<paragraph eId="section-2-3-a">
<num>a</num>
<content>
<p>in Northern Ireland; and</p>
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<num>b</num>
<content>
<p>in respect of which a written offer of financial assistance under Article 7 or 8 of the relevant Order was made on behalf of a Department of the Government of Northern Ireland, in the period beginning on 1st April 1980 and ending on 13th March 1984 or in respect of which a written offer of financial assistance was made in that period by the Local Enterprise Development Unit.</p>
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<ins class="d30p292">VAT</ins>
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<p>and any reference to a particular provision of that Act or Order includes a reference to the corresponding provision of any Act or Order which was in force before and repealed by the Industrial Development Act 1982 or the Industrial Development (Northern Ireland) Order 1982.</p>
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