# Industrial Development Act 1966 (repealed 5.11.1993), Paragraph 1

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

Subject to the following provisions of this Schedule, the following expenditure on the provision of machinery or plant or of a computer (in this paragraph referred to as “equipment”) qualifies as development area expenditure—
(a) expenditure in respect of equipment provided for use in an area which is a development area at the time when the expenditure is incurred;
(b) expenditure in respect of equipment provided for use in an area which has at that time ceased to be a development area if it is provided under a contract entered into, or for the purposes of a project undertaken, while the area was a development area.

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Source: https://www.legislation.gov.uk/ukpga/1966/34/schedule/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/industrial-development-act-1966-repealed-5111993/schedule-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.