# Finance (No. 2) Act 1992, Paragraph 6

Extent: E+W+S+N.I.

After that subsection there shall be inserted the following subsection—
“(1A) Notwithstanding the provisions of paragraph (b) of subsection (1) above, in the case of a building or structure the site of which is or has been in an enterprise zone, any expenditure which a person is deemed to have incurred by virtue of that paragraph shall be treated for the purpose only of determining entitlement to allowances as not incurred, and not incurred under a contract entered into, at a time when the site of the building or structure is in an enterprise zone.”

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/13/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-13/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.