Section 270BM Evidence of the amount of expenditureF1
For the purposes of this Part—
(a)
the expenditure on the construction of the building or structure is the sum of those items of expenditure the actual amount of which can be shown, and
(b)
where there are no such items, the amount of expenditure is taken to be nil.
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