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Finance Act 1989
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7(1)In section 91 of the 1968 Act (allowances for expenditure on scientific research), after subsection (1B) there shall be inserted—
“(1C)Subject to subsections (1A) and (1B) above, where a person incurs capital expenditure which is partly within subsection (1) above and partly not, such apportionment of the expenditure shall be made for the purposes of this Part of this Act as may be just.”
(2)This paragraph shall have effect in relation to expenditure incurred on or after the day on which this Act is passed.
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