{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BN",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BN.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/270BN",
  "kind": "section",
  "number": "270BN",
  "heading": "Expenditure incurred before qualifying activity carried on",
  "text": "For the purposes of this Part, if a person incurs expenditure for the purposes of a qualifying activity—\n(a) on or after 29 October 2018, and\n(b) before the date on which the person starts to carry on that activity,\nthe expenditure is to be treated as if it were incurred by the person on the date mentioned in paragraph (b).",
  "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/270BN",
    "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."
}