# Capital Allowances Act 2001, Section 327: Capital value provisions: application of provisions


Sections 328 to 331 apply only if expenditure on the construction of a building has been incurred—
(a) at a time—
(i) when the site of the building was wholly or mainly in an enterprise zone, and
(ii) which was not more than 10 years after the site was first included in the zone, or
(b) under a contract entered into at such a time.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/327 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-327
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.