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Legislation

Capital Allowances Act 2001

Crossheading Qualifying expenditure

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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 297 Purchase of used building from developer

Chapter 4 Qualifying expenditure
Crossheading Qualifying expenditure

Crossheading Qualifying expenditure

From legislation.gov.uk

Contents

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 297 Purchase of used building from developer