Paragraph 13 Buildings, structures and land

Sections 21 to 24 do not apply in relation to expenditure—

(a)

incurred before 30th November 1993;

(b)

incurred before 6th April 1996 in pursuance of a contract entered into before 30th November 1993; or

(c)

incurred before 6th April 1996 in pursuance of a contract entered into on or after 30th November 1993 for the purpose of securing that obligations under a contract entered into before 30th November 1993 are complied with.