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Capital Allowances Act 2001
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[F1270BMEvidence of the amount of expenditureU.K.
This section has no associated Explanatory Notes
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.]
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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