Finance Act, 1993

Amendment of section 4 (relief for expenditure on certain buildings in designated areas) of Finance Act, 1989.

31.Section 4 of the Finance Act, 1989 , is hereby amended, in subsection (1), by the substitution in the definition of “qualifying period” of “31st day of July, 1994” for “31st day of May, 1994” (inserted by section 31 of the Finance Act, 1992 ).