Finance Act, 1988
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Application of section 22 (extension of application of relief for conversion of certain buildings) of Finance Act, 1985, etc. |
29.—With respect to expenditure incurred in the period commencing on the 27th day of January, 1988, and ending on the 31st day of March, 1991, section 22 of the Finance Act, 1985 , shall have effect as if— | |
(a) (i) in subsections (1) and (2) of the said section 22, for “commencing on the 1st day of April, 1985, and ending on the 31st day of March, 1987,” and | ||
(ii) in section 30 (2) of the Finance Act, 1983 , for “commencing on the 1st day of April, 1984, and ending on the 31st day of March, 1987,” | ||
there were substituted “commencing on the 27th day of January, 1988, and ending on the 31st day of March, 1991,”, | ||
(b) in subsection (4) of the said section 22 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 | ||
(c) the proviso to section 29 (2) of the said Finance Act, 1983 , were deleted. |