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Legislation
Capital Allowances Act 2001

Crossheading Qualifying enterprise zone expenditure

  • Section 298 The time limit for qualifying enterprise zone expenditure
  • Section 299 Application of section 294
  • Section 300 Application of sections 295 and 296
  • Section 301 Purchase of building within 2 years of first use
  1. Qualifying enterprise zone expenditure
  2. Application of sections 295 and 296

Section 300 | Application of sections 295 and 296

From legislation.gov.uk

If—F1

(a)expenditure is incurred on the construction of an EZ building, andF1

(b)all the expenditure is incurred within the time limit,F1

any qualifying expenditure given by sections 295 and 296 in relation to that expenditure is qualifying enterprise zone expenditure.

Notes

  1. F1

    Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)

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