# Capital Allowances Act 2001, Section 270BM: Evidence of the amount of expenditure


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.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/270BM (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-270BM
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.