Part I U.K. Industrial Buildings and Structures

Modifications etc. (not altering text)

C1 Pt. 1 modified (3.5.1994) by Finance Act 1994 (c. 9), Sch. 24 para. 22(2)

Chapter III U.K. Provisions Supplementary to Chapters I and II

F1 [17A Enterprise zones: exclusion of expenditure. U.K.

References in sections 1(1)(b), [F2 2A(5)(a)]], 6(1), 10A(1)(b) and 10B(1)(b) to expenditure incurred under a contract entered into at a time when the site of a building or structure is in an enterprise zone do not include any expenditure incurred under the contract if the expenditure is incurred more than 20 years after the site in question was first included in the enterprise zone.

Textual Amendments

F1 S. 17A inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 70, Sch. 13 paras. 10, 16.

F2 Words in s. 17A inserted (27.7.1993 with effect as mentioned in s. 113(7) of the amending Act) by 1993 c. 34, s. 113(5)(7)