# Industrial Development Act 1966 (repealed 5.11.1993), Paragraph 3

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

Expenditure on the provision of a computer provided for integration with machinery or plant as mentioned in section 2(2)(a) of this Act does not qualify as development area expenditure unless—
(a) the machinery or plant is or is to be used in an area which is a development area at the time when the expenditure is incurred; or
(b) the machinery or plant is or is to be used in an area which was a development area at the time when a contract for the provision of the computer was entered into; or
(c) the machinery or plant is or is to be used in an area which has ceased to be a development area and was provided for use in that area 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/3 (the official version)
Page: https://openlegislation.uk/industrial-development-act-1966-repealed-5111993/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.