Finance Act, 1996
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Amendment of section 51 (application of certain allowances in relation to certain areas and certain expenditure) of Finance Act, 1988. |
43.—(1) Section 51 (as amended by the Finance Act, 1995 ) of the Finance Act, 1988 , is hereby amended in paragraph (a) in subsection (1) by the substitution for “provided for use for the purposes of trading operations” of “provided by a company for use for the purposes of trading operations carried on by it”. | |
(2) This section shall apply and have effect as respects machinery or plant or an industrial building provided on or after the 23rd day of April, 1996. |