Link Report

“construction operations” and “excepted trade” have the same meaning, respectively, as they have in section 21A;

“certificate of compliance on completion”, “commencement notice”, “local authority”, “planning permission” and “planning permission period” have the same meaning, respectively, as they have in section 653A(1);

(b) Where paragraph (a) applies, and the trade concerned has been permanently discontinued at or after the end of the period for which the enhanced deduction was claimed and before the release was effected, or is treated for tax purposes as if it had been so discontinued, section 91 shall apply as if the disallowed deduction were a sum received after the discontinuance.