{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-292",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-292.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/292",
  "kind": "section",
  "number": "292",
  "heading": "Meaning of “qualifying expenditure”",
  "text": "In this Part “qualifying expenditure” means expenditure which is qualifying expenditure under—\nsection 294\ncapital expenditure on construction of a building\nsection 295\npurchase of unused building where developer not involved\nsection 296\npurchase of building which has been sold unused by developer\nsection 301\nqualifying expenditure on sale within 2 years of first use where all of expenditure is qualifying enterprise zone expenditure\nsection 303\nqualifying expenditure on sale within 2 years of first use where part of expenditure is qualifying enterprise zone expenditure.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/292",
    "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."
}