Capital Allowances Act 2001

[F1270BNExpenditure incurred before qualifying activity carried onU.K.

For the purposes of this Part, if a person incurs expenditure for the purposes of a qualifying activity—

(a)on or after 29 October 2018, and

(b)before the date on which the person starts to carry on that activity,

the expenditure is to be treated as if it were incurred by the person on the date mentioned in paragraph (b).]