300 Application of sections 295 and 296U.K.
This
adran has no associated
Nodiadau Esboniadol
If—
(a)expenditure is incurred on the construction of an EZ building, and
(b)all the expenditure is incurred within the time limit,
any qualifying expenditure given by sections 295 and 296 in relation to that expenditure is qualifying enterprise zone expenditure.