Schedules

Schedule 3U.K. Transitionals and savings

Part 4U.K. Plant and machinery allowances

Qualifying expenditureU.K.

Buildings, structures and landU.K.

13Sections 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.