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Denial of capital allowances where grant or other assistance received.
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26.—(1) The Principal Act is amended—
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(a) in section 372K(1), in paragraph (aa), by substituting “grant assistance or any other assistance which is granted by or through the State, any board established by statute, any public or local authority or any other agency of the State” for “grant assistance from the State or from any other person”,
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(b) in section 372T(1), in paragraph (aa), by substituting “grant assistance or any other assistance which is granted by or through the State, any board established by statute, any public or local authority or any other agency of the State” for “grant assistance from the State or from any other person”, and
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(c) in section 372AJ(1), in paragraph (aa), by substituting “grant assistance or any other assistance which is granted by or through the State, any board established by statute, any public or local authority or any other agency of the State” for “grant assistance from the State or from any other person”.
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(2) This section applies as respects expenditure incurred on or after 7 February 2002.
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