These rules - summarised below - apply to expenditure on cars incurred both before and after 1/6 April 2009.

Hogan in his autobiography, however, stated the black eye came from a jet ski accident incurred days before the event.

Work in progress previously represented certain costs, such as sleeve design and mastering, which are incurred before a title's first release.

The expenditure must be incurred before 11 April 2012 to qualify.

The costs incurred before completion of a management buy-out can be high.

It is equal to the delay incurred before the point of congestion.

He had already missed the entire 1991 season because of a severed ligament incurred in a preseason practice a week before the opener.

Mortgage debt incurred before Oct. 14, 1987, is protected from the new cap.

Debt incurred before last Oct. 14 is protected from the new limits.

Mortgage debt incurred before Oct. 14, 1987, is not subject to the $1 million ceiling.