# Capital Allowances Act 2001, Paragraph 106: Regional development grants


(1) Section 534(1) applies as if a grant falling within that subsection included—
(a) a grant made under Part II of the Industrial Development Act 1982 (c. 52) on an application made before 1st April 1988;
(b) a grant made under Part I of the Industry Act 1972 (c. 63), or a grant made under Northern Ireland legislation and declared by the Treasury to correspond to a grant under that Part.
(2) Section 534(2) does not apply if the expenditure was incurred, or the grant was paid, before 10th March 1982.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/106 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-106
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.