Schedules

Schedule 3 Transitionals and savings

Part 5 Industrial buildings allowances

Qualifying expenditure

Qualifying enterprise zone expenditure

61 Sections 300 and 302 do not apply if—

(a) the purchase price payable on the sale of the relevant interest in the building before it was used, or

(b) if there was more than one such sale before the building was used, the purchase price payable on the last of those sales,

became payable before 16th December 1991.