DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)

CHAPTER 2 - DEVELOPMENT ALLOWANCE  

PART 2 - KEY CONCEPTS RELATING TO PROJECTS  

Division 10 - Plant expenditure to be incurred wholly or principally in carrying out a project  

SECTION 25 (ARCHIVE)  

25   PLANT EXPENDITURE TO BE INCURRED WHOLLY OR PRINCIPALLY IN CARRYING OUT A PROJECT  
For the purposes of this Chapter, expenditure incurred in respect of the acquisition or construction of a particular unit of plant is incurred in carrying out a project if, and only if, it is incurred wholly or principally in carrying out the project.




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