Finance Act, 1984

Amendment of section 26 (allowance for certain capital expenditure on roads, bridges, etc.) of Finance Act, 1981.

39.Section 26 of the Finance Act, 1981 , is hereby amended by the substitution in subsection (1), in the definition of “qualifying period”, of “1989” for “1984”, and the said definition, as so amended, is set out in the Table to this section.


“qualifying period” means the period commencing on the 29th day of January, 1981, and ending on the 31st day of March, 1989;