- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 1982
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Rhagor o Adnoddau
Changes over time for: Section 137
Version Superseded: 22/03/2001
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 22/03/2001- Amendment
- 21/07/2008- Amendment
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Point in time view as at 01/02/1991. This version of this provision has been superseded.
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137 Expenditure met by regional development grants to be disregarded for certain purposes.U.K.
(1)In paragraph 8 of Schedule 3 to the principal Act (certain subsidised expenditure to be disregarded) in sub-paragraph (1) the words from “unless it is so met by a grant” onwards shall be omitted.
(2)Subject to subsection (3) below, in any case where, by virtue of the said paragraph 8 as amended by subsection (1) above, expenditure which has been or is to be met by a regional development grant is not to be regarded for any of the purposes of Part I of the principal Act as having been incurred by any person, that particular grant shall be regarded as not falling within the reference to a regional development grant in [F1section 153(1) of the Capital Allowances Act 1990 (treatment of subsidies etc.)].
(3)If, in a case falling within subsection (2) above, only a proportion of the expenditure which has been or is to be met by a regional development grant is expenditure which, if it were not so met, would be allowable under section 3 or section 4 of the principal Act, only a corresponding proportion of the grant shall be regarded as not falling within the reference to regional development grant in the provisions referred to in subsection (2) above.
(4)(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2
(6)In this section “regional development grant” means a grant made [F3under the provisions of Part II of the Industrial Development Act 1982 or Part I] of the M1Industry Act 1972 or such grant made under an enactment of the Parliament of Northern Ireland or Measure of the Northern Ireland Assembly as has been or may be declared by the Treasury under section [F4153 of the Capital Allowances Act 1990] to correspond to a grant made under [F3those provisions].
(7)This section applies in any case where—
(a)the expenditure to which the regional development grant relates is incurred after 9th March 1982 ; and
(b)the regional development grant concerned is paid after that date.
Textual Amendments
F1Words substituted for s. 137(2)(a)(b) by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164 and Sch. 1 para. 4(a)
F2S. 137(4)(5) repealed by Income and Corporation Taxes 1988 (c. 1, SIF 63:1), s. 844 and Sch. 31
F3Words substituted by Industrial Development Act 1982 (c. 52), s. 19 and Sch. 2 para. 18
F4Words substituted by Capital Allowances Act 1990 (c. 1, SIF 63:1), s. 164 and Sch. 1 para. 4(b)
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