Schedule 3Transitionals and savings

Part 5Industrial buildings allowances

Industrial buildings

Bridge undertakings

56In section 274, item 8 of Table B (bridge undertakings) does not apply if the expenditure was treated as incurred before the end of the tax year 1956-57.

Building used by more than one licensee

57Section 278 does not apply if the licence was granted before 10th March 1982.

Qualifying hotels

58(1)Section 279 does not apply if the expenditure on the construction of the building was incurred before 12th April 1978.

(2)Expenditure is not to be treated for the purposes of sub-paragraph (1) as having been incurred after the date on which it was in fact incurred by reason only of section 10(1) of CAA 1990.

Non-industrial part of building disregarded

59Section 283(2) applies with the substitution of “10%” for “25%” if the expenditure was incurred before 16th March 1983.