http://www.legislation.gov.uk/ukpga/2001/2/section/270BNBCapital Allowances Act 2001An Act to restate, with minor changes, certain enactments relating to capital allowances.2001-04-05texttext/xmlenStatute Law Database2026-05-01Expert Participation2026-05-01 Capital Allowances Act 2001s. 774E(5)(b)Finance Act 2008Sch. 20 para. 12(11)Capital Allowances Act 2001s. 29(1A)The Fire and Rescue Services (Northern Ireland) Order 2006Sch. 3 para. 24(b)art. 1(3)art. 2Capital Allowances Act 2001s. 436(2)(aa)Planning (Consequential Provisions) (Wales) Act 2026Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026Sch. 2 para. 329(b)Sch. 5 Pt. 1s. 5(2) PART 2ACHAPTER 2A270BNB1Subsection (2) applies if, on the later of—athe day on which the building or structure is first brought into non-residential use, andbthe day on which the qualifying expenditure is incurred,a building or structure is situated only partly in an area that is a special tax site.2Only so much of the qualifying expenditure as, on a just and reasonable apportionment, is attributable to the part situated in the special tax site is to be treated as special tax site qualifying expenditure.3Subsection (4) applies if a building or structure is first brought into qualifying use by the person entitled to the allowance under this Part partly on or before the applicable sunset date in relation to the special tax site concerned and partly after that date.4Only so much of the qualifying expenditure as, on a just and reasonable apportionment, is attributable to the part first brought into qualifying use by that person on or before that date is to be treated as special tax site qualifying expenditure. 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, 2Pt. 2A Ch. 2A inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 10Words in Pt. 2A Ch. 2A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 13(b)Words in Pt. 2A Ch. 2A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 14(b)Words in s. 270BNB(3) substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 332(3)(b)(4)