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(1)This section applies to the following grants (“exempt grants”)—
(a)grants under Part 2 of the Industrial Development Act 1982 (c. 52) (regional development grants), and
(b)grants made under Northern Ireland legislation and declared by the Treasury by order to correspond to a grant under that Part.
(2)A gain in respect of an exempt grant to a company is ignored for the purposes of this Part, even though it is recognised in determining the company's profit or loss.
(3)This subsection applies if, as a result of an exempt grant being brought into account by the company to which it is made, there is a reduction—
(a)in the amount of a loss recognised in determining the company's profit or loss, or
(b)in the amount of expenditure on an intangible fixed asset that is capitalised for accounting purposes.
(4)If subsection (3) applies, the amount of the reduction is added back for the purposes of this Part.
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