# Capital Allowances Act 2001, Section 299: Application of section 294


If—
(a) capital expenditure is incurred on the construction of an EZ building, and
(b) the expenditure is incurred within the time limit,
the qualifying expenditure given by section 294 is qualifying enterprise zone expenditure.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/299 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-299
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.