{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BA",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BA.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/270BA",
  "kind": "section",
  "number": "270BA",
  "heading": "Meaning of “qualifying expenditure”",
  "text": "In this Part “qualifying expenditure” means expenditure which—\n(a) is qualifying capital expenditure under any of sections 270BB to 270BE (expenditure on construction or purchase), and\n(b) is not excluded expenditure under—\n(i) section 270BG (acquisition or alteration of land),\n(ii) section 270BH (market value rule), or\n(iii) section 270BI (provision of plant or machinery).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/270BA",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}