Finance Act, 1988
Designated areas for urban renewal relief: extension of certain time limits. |
26.—The provisions of the Finance Act, 1986 , specified in the Table to this section shall have effect as if, in the definition of “qualifying period”, the reference to the 31st day of May, 1989, were a reference to the 31st day of May, 1991. | |
TABLE | ||
Subsection (1) of section 42 (allowance in relation to construction of certain commercial premises). | ||
Subsection (1) (a) of section 44 (allowance to owner-occupier in respect of certain premises). | ||
Subsection (1) (a) of section 45 (double rent allowance as a deduction in computing trading income). |