F1PART 2ASTRUCTURES AND BUILDINGS ALLOWANCES
CHAPTER 2QUALIFYING EXPENDITURE
Supplementary provision about expenditure
270BMEvidence of the amount of expenditure
For the purposes of this Part—
(a)
the expenditure on the construction of the building or structure is the sum of those items of expenditure the actual amount of which can be shown, and
(b)
where there are no such items, the amount of expenditure is taken to be nil.