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Legislation

Capital Allowances Act 2001

Crossheading Qualifying expenditure incurred on purchase

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Section 270BC Sale of unused buildings or structures (other than by a developer)
Section 270BD Sale by a developer: unused buildings or structures
Section 270BE Sale by a developer: used buildings or structures
Section 270BF Meaning of references to carrying on trade as a developer

CHAPTER 2 QUALIFYING EXPENDITURE
Crossheading Qualifying expenditure incurred on purchase

Crossheading Qualifying expenditure incurred on purchase

From legislation.gov.uk

Contents

Section 270BC Sale of unused buildings or structures (other than by a developer)
Section 270BD Sale by a developer: unused buildings or structures
Section 270BE Sale by a developer: used buildings or structures
Section 270BF Meaning of references to carrying on trade as a developer