F1PART 2ASTRUCTURES AND BUILDINGS ALLOWANCES
Annotations:
Amendments (Textual)
CHAPTER 2QUALIFYING EXPENDITURE
Excluded expenditure
270BIProvision of plant or machinery
Expenditure which is capital expenditure on the provision of plant or machinery for the purposes of Part 2 (plant and machinery allowances) is “excluded expenditure” for the purposes of this Part.
Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2