# Capital Allowances Act 2001, Section 360A: Business premises renovation allowances


(1) Allowances are available under this Part if a person incurs qualifying expenditure in respect of a qualifying building.
(2) Allowances under this Part are made to the person who—
(a) incurred the expenditure, and
(b) has the relevant interest in the qualifying building.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/360A (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-360A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.