Finance Act 1994

11In section 298 (supplementary provisions)—

(a)for subsection (4) there is substituted—

(4)The Treasury may by order amend section 297 and this section in such manner as they consider expedient,

(b)in subsection (5), the definition of “property development” is omitted,

(c)at the end of that subsection there is inserted—

and section 312(1A)(b) shall apply to determine the relevant period for the purposes of that section, and

(d)subsections (6) to (8) are omitted.