Part 1

Introduction
Chapter 2

Exclusion of double relief

Interpretation
10
1
In this Chapter “capital expenditure” includes any contribution to capital expenditure.
2
For the purposes of this Chapter—
a
expenditure relates to an asset only if it relates to its provision, and
b
the provision of an asset includes its construction or acquisition.
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7