Schedules
Schedule 3 Transitionals and savings
Part 4 Plant and machinery allowances
Qualifying expenditure
13 Buildings, structures and land
Sections 21 to 24 do not apply in relation to expenditure—
a
incurred before 30th November 1993;
b
incurred before 6th April 1996 in pursuance of a contract entered into before 30th November 1993; or
c
incurred before 6th April 1996 in pursuance of a contract entered into on or after 30th November 1993 for the purpose of securing that obligations under a contract entered into before 30th November 1993 are complied with.