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Legislation

Capital Allowances Act 2001

Chapter 2 QUALIFYING EXPENDITURE

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Section 360B Meaning of “qualifying expenditure”
Section 360BA Expenditure not treated as qualifying expenditure if delay in carrying out works etc

Part 3A Business Premises Renovation Allowances
Chapter 2 QUALIFYING EXPENDITURE

Chapter 2 QUALIFYING EXPENDITURE

From legislation.gov.uk

Contents

Section 360B Meaning of “qualifying expenditure”
Section 360BA Expenditure not treated as qualifying expenditure if delay in carrying out works etc