Finance Act, 1986
Chapter V Urban Renewal: Relief from Income Tax and Corporation Tax | ||
Interpretation ( Chapter V ), etc. |
41.—(1) In this Chapter— | |
“the Custom House Docks Area” means the area described in Part II of the Fourth Schedule ; | ||
“designated area” means the Custom House Docks Area or any other area described in Part III , IV , V , VI or VII of the Fourth Schedule , and a reference to a designated area of a county borough shall, save where otherwise specifically provided, be construed as a reference to the part or parts of that county borough described in the appropriate Part or Parts of that Schedule. | ||
(2) As respects the application of this Chapter to any expenditure incurred in relation to, or rent payable in respect of, any premises the site of which is wholly within the Custom House Docks Area— | ||
“the specified day” means the day appointed by the Minister for Finance by order to be the specified day for the purposes of this Chapter; | ||
“the specified period” means the period of five years commencing on the specified day. | ||
(3) The Fourth Schedule shall have effect for the purposes of supplementing this Chapter. |