- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/05/1995)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 03/05/1994
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(1)This Chapter and Chapter III—
(a)shall apply with the modifications specified below in relation to capital expenditure on the construction of an industrial building or structure; and
(b)shall, as so modified, apply also in relation to capital expenditure on the construction of a qualifying hotel or of a commercial building or structure as if it were an industrial building or structure,
in any case where the expenditure is incurred, or is incurred under a contract entered into, at a time when the site of the industrial building or structure, the qualifying hotel or the commercial building or structure is in an enterprise zone, being a time not more than 10 years after the site was first included in the zone.
(2)Section 3(2) shall have effect with the substitution for the references to one-twentyfifth of references to one-quarter.
(3)Section 7 shall not apply to expenditure to which this Chapter applies by virtue of this section.
(4)For the purposes of sections 3(1)(b), 4(1) [F14A(1)], 8(3), (4) and (7) and 15(1) and (2) a building or structure of any description (including a qualifying hotel) in relation to which this Chapter has effect in accordance with subsection (1) above shall be regarded as continuing to be, or to be used as, a building or structure of that description notwithstanding that it has become a building or structure of another such description.
[F2(4A)This section shall have effect subject to section 17A.]
F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in s. 6(4) inserted (3.5.1994) by Finance Act 1994 (c. 9), s. 120(5) (with s. 120(7))
F2S. 6(4A) inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 70, Sch. 13 para.12.
F3S. 6(5) repealed (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), ss. 70, 82, Sch. 13 paras. 4, 14, Sch. 18 Pt.VII(9).
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