Capital Allowances Act 2001 (c. 2)

Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7

[F1PART 2AU.K.STRUCTURES AND BUILDINGS ALLOWANCES

Textual Amendments

F1Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2

CHAPTER 2U.K.QUALIFYING EXPENDITURE

Supplementary provision about expenditureU.K.

270BMEvidence of the amount of expenditureU.K.

For the purposes of this Part—

(a)the expenditure on the construction of the building or structure is the sum of those items of expenditure the actual amount of which can be shown, and

(b)where there are no such items, the amount of expenditure is taken to be nil.]