CA94100 | Structures and buildings allowance (SBA): excluded expenditure: planning permission

CAA01/S270BG(2),(9)

Expenditure incurred on, or in connection with, seeking planning permission, including fees and related costs, is not expenditure incurred on the construction of a building and is therefore excluded.

‘Planning permission’ has the meaning given by one of the planning enactments listed in CAA01/S436(2).