OpenLegislation

Qualifying expenditure incurred on purchase Qualifying expenditure incurred on purchaseF1

  1. 270BCSale of unused buildings or structures (other than by a developer)
  2. 270BDSale by a developer: unused buildings or structures
  3. 270BESale by a developer: used buildings or structures
  4. 270BFMeaning of references to carrying on trade as a developer

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