HC Deb 17 July 1980 vol 988 cc1832-3

Amendments made:

No. 131, in page 130, line 19, leave out 'within three months of that time'.

No. 132, in page 130, line 21, at end insert: ', and, subject to sub-paragraph (1A) below, and such notice shall—

  1. (a) be given within three months after the end of the chargeable period or its basis period in which the machinery or plant is first used as aforesaid; and
  2. (b) relate to all the items of machinery or plant (if more than one) in respect of which that person is required to give a notice under this sub-paragraph in respect of that period.
(1A) If at the end of the three months mentioned in paragraph (a) of sub-paragraph (1) above the person concerned does not know and cannot reasonably be expected to know that any item of machinery or plant in respect of which he is required to give a notice under that sub-paragraph has been used as mentioned in paragraph 1(1)(b) above he shall in respect of that item give the notice within thirty days of his coming to know that it has been so used.'.

No. 134, in page 131, line 35, leave out '1982' and insert '1986'.

No. 135, in page 131, line 39, leave out '1st June 1982' and insert: 'the end of the transitional period. (2) In this Part of this Schedule "the transitional period" means—

  1. (a) in relation to expenditure on the provision of a television set other than a viewdata received, the period of four years beginning with 1st June 1980;
  2. (b) in relation to expenditure on the provision of a view-data receiver, the period of six years beginning with that date.
(3) In this Part of this Schedule "a view-data receiver" means a television set constructed for displaying information received by means of a telephone land-line connection in response to a request for specified information communicated by those means to a computer data bank; and a television set shall not be regarded as a view-data receiver by reason only of being constructed for receiving teletext transmissions, that is to say, transmissions intended for general reception and consisting of a succession of visual displays (with or without accompanying sound) each capable of being selected and held for separate viewing or other use.'.

No. 136, in page 131, line 44, leave out paragraphs (a) and (b) and insert—

  1. '(a) if the person who incurs the expenditure has the set delivered to him in the penultimate year of the transitional period, be of 1833 an amount equal to 75 per cent. of the expenditure;
  2. (b) if that person has the set delivered to him in the last year of that period, be of an amount equal to 50 per cent, of the expenditure.'.

No. 137, in page 132, line 12, after 'set', insert 'which the person who incurs the expenditure has delivered to him in the last two years of the transitional period'.

No. 138, in page 132, line 20, after 'set', insert 'which the person who incurs the expenditure has delievered to him in the last two years of the transitional period and'.—[Mr. Peter Rees.]

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