29(1)In section 56 of the [1985 c. 54.] Finance Act 1985 (time when capital expenditure is incurred) at the end of subsection (1) there shall be added “and
(g)sections 117 and 118 of the Finance Act 1989.”
(2)This paragraph shall have effect in relation to expenditure incurred on or after 6th April 1989.