Paragraph 4
United Kingdom
The following expenditure on the provision of works qualifies as development area expenditure—
(a)
expenditure in respect of works provided in an area which is a development area at the time when the expenditure is incurred;
(b)
expenditure in respect of works provided in an area which has at that time ceased to be a development area if the works are provided under a contract entered into, or for the purposes of a project undertaken, while the area was a development area.
Notes on the whole Act
Textual amendments
- F1
Act repealed (5.11.1993) by 1993, c. 50, s. 1(1), Sch. 1, Pt.IX Gp. 2