Schedules

Schedule 3 Transitionals and savings

Part 6 Agricultural buildings allowances

82 Exclusion of expenditure incurred before 1st April 1986

References in Part 4 of this Act to qualifying expenditure do not include—

a

expenditure incurred before 1st April 1986; or

b

payments made before 1st April 1987 under a contract entered into before 14th March 1984.