Finance Act, 1988
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Application of section 21 (rented residential accommodation: deduction for expenditure on refurbishment) of Finance Act, 1985, etc. |
28.—As respects relevant expenditure (within the meaning of subsection (1) (a) of section 21 of the Finance Act, 1985 ) incurred in the period commencing on the 27th day of January, 1988, and ending on the 31st day of March, 1991, the said section 21 shall have effect as if— | |
(a) in subsection (2) (a) (iii) for the definition of “qualifying period” there were substituted the following definition— | ||
“‘qualifying period’ means the period commencing on the 27th day of January, 1988, and ending on the 31st day of March, 1991;”, and | ||
(b) the proviso to section 29 (2) of the Finance Act, 1983 , were deleted. |