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Capital Allowances Act 2001
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292 Meaning of “qualifying expenditure”U.K.
This section has no associated Explanatory Notes
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. |
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