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Industrial Development Act 1982
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2Grants towards approved capital expenditure
(1)The Secretary of State may make a grant to a person towards approved capital expenditure incurred by that person, being expenditure of any description in column 1 of the Table in subsection (4) below.
(2)An application for grant under this Part of this Act shall be made within such time, and in such form or manner, and shall contain such particulars and be accompanied by such documents, as the Secretary of State may direct.
(3)Without prejudice to any provisions made (or having effect as if made) under subsections (5) and (6) of section 1 above, the amount of a grant under this section shall be the prescribed percentage of the expenditure in respect of which it is made.
(4)Subject to any order under section 4 below and to paragraph 2 of Part I of Schedule 2 to this Act, the prescribed percentage shall be that specified in column 2 of the following Table.
TABLE
| Expenditure incurred in | Prescribed percentage |
|---|---|
| 1. Providing a building as part of, or providing works on, qualifying premises in a development area | If the qualifying premises are in a special development area: 22 per cent. |
| If not: 15 per cent. | |
| 2. Providing new machinery or plant for use in qualifying premises in a development area | If the qualifying premises are in a special development area: 22 per cent. |
| If not: 15 per cent. |
(5)A grant under this Part of this Act may be made at any time after the time when, in the opinion of the Secretary of State, the asset is provided or the expenditure is defrayed, whichever is the earlier.
(6)No grant shall be made under this Part of this Act if—
(a)the asset was provided before 1st August 1980 ; or
(b)the expenditure was defrayed before 18th July 1979 ; or
(c)in a case falling within paragraph 1 of the Table in subsection (4) above, the construction of the building or the carrying out of the works was begun before 22nd March 1972.
(7)Without prejudice to section 18(2) below, paragraph (c) of subsection (6) above applies in the case of a building whether or not the building is provided by the purchase of an existing one, but in applying that paragraph to the provision of a building by the adaptation of an existing one, account shall be taken of the work of adaptation, and not of the construction of the original building.
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