Finance Act, 1990
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Designated areas for urban renewal relief: extension of certain time limits. |
30.—(1) For the purposes of the definition of “qualifying period” in each of the provisions of the Finance Act, 1986 , specified in the Table to this subsection, the reference to the 31st day of May, 1991 (as provided for by section 26 of the Finance Act, 1988 ) shall have effect as if it were a reference to the 31st day of May, 1993. | |
TABLE | ||
Subsection (1) of section 42 (allowance in relation to construction of certain commercial premises). | ||
Subsection (1) (a) of section 44 (allowance to owner-occupiers in respect of certain premises). | ||
Subsection (1) (a) of section 45 (double rent allowance as a deduction in computing trading income). | ||
(2) For the purposes of the definition of “qualifying period” in section 4 of the Finance Act, 1989 , the reference to the 31st day of May, 1991, shall have effect as if it were a reference to the 31st day of May, 1993. |