# Capital Allowances Act 2001, Section 270BNB: Apportionment


(1) Subsection (2) applies if, on the later of—
(a) the day on which the building or structure is first brought into non-residential use, and
(b) the day on which the qualifying expenditure is incurred,
a building or structure is situated only partly in an area that is a special tax site.
(2) Only so much of the qualifying expenditure as, on a just and reasonable apportionment, is attributable to the part situated in the special tax site is to be treated as special tax site qualifying expenditure.
(3) Subsection (4) applies if a building or structure is first brought into qualifying use by the person entitled to the allowance under this Part partly on or before the applicable sunset date in relation to the special tax site concerned and partly after that date.
(4) Only so much of the qualifying expenditure as, on a just and reasonable apportionment, is attributable to the part first brought into qualifying use by that person on or before that date is to be treated as special tax site qualifying expenditure.

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