PART 2A

STRUCTURES AND BUILDINGS ALLOWANCES
CHAPTER 2

QUALIFYING EXPENDITURE

Supplementary provision about expenditure

Evidence of the amount of expenditure
270BM
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.
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
Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2