Search Legislation

Capital Allowances Act 2001

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 106

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Capital Allowances Act 2001, Paragraph 106. Help about Changes to Legislation

Regional development grantsU.K.

This section has no associated Explanatory Notes

106(1)Section 534(1) applies as if a grant falling within that subsection included—

(a)a grant made under Part II of the Industrial Development Act 1982 (c. 52) on an application made before 1st April 1988;

(b)a grant made under Part I of the Industry Act 1972 (c. 63), or a grant made under Northern Ireland legislation and declared by the Treasury to correspond to a grant under that Part.

(2)Section 534(2) does not apply if the expenditure was incurred, or the grant was paid, before 10th March 1982.

Back to top

Options/Help