PART 2A

STRUCTURES AND BUILDINGS ALLOWANCES
CHAPTER 2

QUALIFYING EXPENDITURE

Supplementary provision about expenditure

Expenditure incurred before qualifying activity carried on
270BN
For the purposes of this Part, if a person incurs expenditure for the purposes of a qualifying activity—
a
on or after 29 October 2018, and
b
before the date on which the person starts to carry on that activity,
the expenditure is to be treated as if it were incurred by the person on the date mentioned in paragraph (b).
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