| Transitional provisions for capital expenditure incurred on industrial buildings or structures on or after 23rd February 2010 |
| Transitional provisions for capital expenditure incurred on industrial buildings or structures on or after 23rd February 2010 |
18B.—(1) Notwithstanding section 16(15) but subject to subsection (11), where a person incurs on or after 23rd February 2010 capital expenditure on the construction of a building or structure which is to be an industrial building or structure upon the completion of the construction works, other than one referred to in subsection (2), and the person —
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