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.