DEVELOPMENT ALLOWANCE AUTHORITY ACT 1980 (ARCHIVE)
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Hide history noteFor the purposes of the application of this Chapter to expenditure incurred, or proposed to be incurred, in carrying out a project, the project is taken to be a post-26 February 1992 project unless:
(a) in any case:
(i) in a case where the construction of a building or structure, or the construction of an alteration, improvement or extension to a building or structure, formed, or is to form, part of the project - any such construction commenced before 27 February 1992; or
(ii) in all cases - a contract for the acquisition of any new plant which formed, or is to form, part of the project was entered into before 27 February 1992; and
(b) if the project is part of a joint venture project:
(i) in a case where the construction of a building or structure, or the construction of an alteration, improvement or extension to a building or structure, formed, or is to form, part of the joint venture project - any such construction commenced before 27 February 1992; or
(ii) in any case - a contract for the acquisition of any new plant which formed, or is to form, part of the joint venture project was entered into before 27 February 1992; and
(ba) if the project is part of a joint venture project scheme:
(i) in a case where the construction of a building or structure, or the construction of an alteration, improvement or extension to a building or structure, formed, or is to form, part of another joint venture project to which the scheme relates - any such construction commenced before 27 February 1992; or
(ii) in any case - a contract for the acquisition of any new plant which formed, or is to form, part of another joint venture project to which the scheme relates was entered into before 27 February 1992; and
(c) if the project is part of a company group project scheme:
(i) in a case where the construction of a building or structure, or the construction of an alteration, improvement or extension to a building or structure, formed, or is to form, part of another project to which the scheme relates - any such construction commenced before 27 February 1992; or
(ii) in any case - a contract for the acquisition of any new plant which formed, or is to form, part of another project to which the scheme relates was entered into before 27 February 1992; and
(d) if the project is part of an individual project scheme:
(i) in a case where the construction of a building or structure, or the construction of an alteration, improvement or extension to a building or structure, formed, or is to form, part of another project to which the scheme relates - any such construction commenced before 27 February 1992; or
(ii) in any case - a contract for the acquisition of any new plant which formed, or is to form, part of another project to which the scheme relates was entered into before 27 February 1992.
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