# Capital Allowances Act 2001, Section 292: Meaning of “qualifying expenditure”


In this Part “qualifying expenditure” means expenditure which is qualifying expenditure under—
section 294
capital expenditure on construction of a building
section 295
purchase of unused building where developer not involved
section 296
purchase of building which has been sold unused by developer
section 301
qualifying expenditure on sale within 2 years of first use where all of expenditure is qualifying enterprise zone expenditure
section 303
qualifying expenditure on sale within 2 years of first use where part of expenditure is qualifying enterprise zone expenditure.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/292 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-292
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.