Section 327 | Capital value provisions: application of provisions

Sections 328 to 331 apply only if expenditure on the construction of a building has been incurred—^F1

(a)at a time—^F1

(i)when the site of the building was wholly or mainly in an enterprise zone, and^F1

(ii)which was not more than 10 years after the site was first included in the zone, or^F1

(b)under a contract entered into at such a time.^F1