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Income and Corporation Taxes Act 1988
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92Regional development grants
(1)A regional development grant which, apart from this subsection, would be taken into account as a receipt in computing the profits of a trade, profession or vocation which are chargeable under Case I or II of Schedule D, shall not be taken into account as a receipt in computing those profits.
(2)A regional development grant which is made to an investment company—
(a)shall not be taken into account as a receipt in computing its profits under Case VI of Schedule D; and
(b)shall not be deducted, by virtue of section 75(2), from the amount treated as expenses of management.
(3)In this section “regional development grant” means a payment by way of grant under Part II of the [1982 c. 52.] Industrial Development Act 1982.
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