Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 1990

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

73Business expansion scheme: abolition of “locality rule”

(1)In Schedule 4 to the [1988 c. 39.] Finance Act 1988 (business expansion scheme: private rented housing), in paragraph 13 (exclusion of expensive dwelling-houses)—

(a)in sub-paragraph (2) (assumptions to be made in arriving at value at the relevant date), for paragraph (a) there shall be substituted—

“(a)on the assumption that the dwelling-house was in the same state as at the valuation date;”; and

(b)sub-paragraph (3) (which includes the assumption that the locality was in the same state as at the valuation date) shall be omitted.

(2)This section shall apply where the valuation date is on or after 20th March 1990.

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