# Capital Allowances Act 2001, Section 10: Interpretation


(1) In this Chapter “capital expenditure” includes any contribution to capital expenditure.
(2) For the purposes of this Chapter—
(a) expenditure relates to an asset only if it relates to its provision, and
(b) the provision of an asset includes its construction or acquisition.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/10 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.