{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BM",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BM.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/270BM",
  "kind": "section",
  "number": "270BM",
  "heading": "Evidence of the amount of expenditure",
  "text": "For the purposes of this Part—\n(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\n(b) where there are no such items, the amount of expenditure is taken to be nil.",
  "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/270BM",
    "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."
}