Schedules
Schedule 3Transitionals and savings
Part 5Industrial buildings allowances
Supplementary provisions
78Arrangements having an artificial effect on pricing
Section 357 does not apply if the sale price fixed as mentioned in subsections (1) and (2)—
a
became payable before 29th November 1994; or
b
was fixed by a contract entered into before 29th November 1994 and became payable before 6th April 1995.