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Finance Act 1952
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2In relation to any relevant expenditure—
(a)references to the appointed day in Part X and in this Schedule shall be deemed to be references to the sixth day of April, nineteen fifty-two ; and
(b)Part III of the Twelfth Schedule to the Income Tax Act, 1952, shall not apply; and
(c)references in Part II of that Schedule to the expenditure to which Chapter III applies shall be taken as referring only to relevant expenditure ; and
(d)in applying sub-paragraph (b) of paragraph 5 of the said Part II, there shall be left out of account, in the case of relevant expenditure on machinery or plant, any output from the source before the machinery or plant was used in connection with the source and, in the case of relevant expenditure on land, any output from the source before the trader acquired the land.
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