292 Meaning of “qualifying expenditure”U.K.
This
adran has no associated
Nodiadau Esboniadol
In this Part “qualifying expenditure” means expenditure which is qualifying expenditure under—
| section 294 | capital expenditure on construction of a building |
| section 295 | purchase of unused building where developer not involved |
| section 296 | purchase of building which has been sold unused by developer |
| section 301 | qualifying expenditure on sale within 2 years of first use where all of expenditure is qualifying enterprise zone expenditure |
| section 303 | qualifying expenditure on sale within 2 years of first use where part of expenditure is qualifying enterprise zone expenditure. |