# Finance Act 2020, Paragraph 6


In section 270BL (apportionment of sums partly referable to non-qualifying assets), for “qualifying expenditure” substitute “ expenditure for which an allowance can be made under this Part ”.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/5/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-5/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.