# Finance Act 2020, Paragraph 5


In section 270BB (capital expenditure incurred on construction), in subsection (2)(a), for “qualifying use” substitute “ non-residential use ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/5/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-5/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.