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Section 292 | Meaning of “qualifying expenditure”

From legislation.gov.uk

In this Part “qualifying expenditure” means expenditure which is qualifying expenditure under—F1

Table
section 294capital expenditure on construction of a building
section 295purchase of unused building where developer not involved
section 296purchase of building which has been sold unused by developer
section 301qualifying expenditure on sale within 2 years of first use where all of expenditure is qualifying enterprise zone expenditure
section 303qualifying expenditure on sale within 2 years of first use where part of expenditure is qualifying enterprise zone expenditure.