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Contents

Legislation

Capital Allowances Act 2001

Crossheading Buildings, structures and land

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Section 21 Buildings
Section 22 Structures, assets and works
Section 23 Expenditure unaffected by sections 21 and 22
Section 24 Interests in land
Section 25 Building alterations connected with installation of plant or machinery

Chapter 3 Qualifying expenditure
Crossheading Buildings, structures and land

Crossheading Buildings, structures and land

From legislation.gov.uk

Contents

Section 21 Buildings
Section 22 Structures, assets and works
Section 23 Expenditure unaffected by sections 21 and 22
Section 24 Interests in land
Section 25 Building alterations connected with installation of plant or machinery