Point in time view as at 01/02/1991.
Version Superseded: 19/11/1998
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2Subject to paragraph 3 of this Schedule, where—
(a)a person has incurred expenditure eligible for a grant under Part II of this Act in respect of a hotel; and
(b)after the execution of the work which gave rise to the expenditure but before the relevant time his interest in the hotel has been directly or indirectly transferred to a person who at that time is the occupier or a lessor of the hotel,
the expenditure shall be treated, for the purposes of the grant, as if it had been incurred by the person (whether the occupier or a lessor) in whom the interest is vested at the relevant time.
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