Chapter 2 QUALIFYING EXPENDITUREF1
- Meaning of “qualifying expenditure”
- Qualifying expenditure incurred on construction
- Qualifying expenditure incurred on purchase
- Excluded expenditure
- Expenditure treated as expenditure on construction
- Supplementary provision about expenditure
Annotations
Textual amendments
- F1
Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2