Finance Act, 1992

Amendment of section 4 (relief for expenditure on certain buildings in designated areas) of Finance Act, 1989.

31.Section 4 of the Finance Act, 1989 , is hereby amended, in subsection (1), by the substitution in the definition of “qualifying period” of “31st day of May, 1994” for “31st day of May, 1993” (as provided for by section 30 of the Finance Act, 1990 ).