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Capital Allowances Act 2001
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- UK Public General Acts
- 2001 c. 2
- Schedule 3
- Part 11
- Paragraph 106
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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.
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