Finance Act 2012

Amendment of section 482 (relief for expenditure on significant buildings and gardens) of Principal Act.

23.— Section 482 of the Principal Act is amended in subsection (5) by inserting the following after paragraph (b):

“(ba) Where qualifying expenditure is incurred after 8 February 2012, the 40 days referred to in paragraph (b)(ii)(I)(B) shall, in relation to the chargeable period in which expenditure is incurred, include the days which comprise National Heritage Week, as designated for each year by the Heritage Council, to the extent that it falls within the period referred to in paragraph (b)(ii)(I).”.