# Capital Allowances Act 2001, Section 300: Application of sections 295 and 296


If—
(a) expenditure is incurred on the construction of an EZ building, and
(b) all the expenditure is incurred within the time limit,
any qualifying expenditure given by sections 295 and 296 in relation to that expenditure is qualifying enterprise zone expenditure.

---
Source: https://www.legislation.gov.uk/ukpga/2001/2/section/300 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-300
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.