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Capital Allowances Act 2001
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Rhagor o Adnoddau
Changes over time for: Section 270BE
Alternative versions:
- 05/07/2019- Amendment
- 06/04/2024
Point in time
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Point in time view as at 06/04/2024.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 270BE.
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[F1270BESale by a developer: used buildings or structuresU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies if—
(a)expenditure is incurred by a developer on the construction of a building or structure, and
(b)the relevant interest is sold by the developer in the course of the development trade after the building or structure has been used.
(2)This Part has effect in relation to the person to whom the relevant interest is sold (and any person who subsequently acquires the relevant interest) as if the expenditure on the construction of the building or structure had been qualifying capital expenditure.]
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
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