| http://www.w3.org/ns/prov#value | - n (16) whether a building or structure is an industrial building or structure on 22nd February 2010.(18) Notwithstanding subsection (16), annual allowances under subsection (6A)(a) shall be made to a person who incurs capital expenditure on or before 22nd February 2010 on a building or structure which is still under construction on 22nd February 2010 and which is to be an industrial building or st
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