# Capital Allowances Act 2001, Section 363: Expenditure on the construction of a building


For the purposes of this Part, expenditure on the construction of a building does not include expenditure incurred on the acquisition of land or rights in or over land.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/363 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-363
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.