# Capital Allowances Act 2001, Section 467: Qualifying expenditure


Expenditure is qualifying expenditure only if it is—
(a) qualifying trade expenditure, or
(b) qualifying non-trade expenditure.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/467 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-467
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.