Supplementary provision about expenditure Supplementary provision about expenditureF1
- 270BLApportionment of sums partly referable to non-qualifying assets
- 270BMEvidence of the amount of expenditure
- 270BNExpenditure incurred before qualifying activity carried on
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