Chapter 2 QUALIFYING EXPENDITUREF1
United Kingdom
- 360BMeaning of “qualifying expenditure”
- 360BAExpenditure not treated as qualifying expenditure if delay in carrying out works etc
Annotations
Textual amendments
- F1
Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2