F1Part 3 Industrial buildings allowances
Chapter 4 Qualifying expenditure
Introduction
292 Meaning of “qualifying expenditure”
In this Part “qualifying expenditure” means expenditure which is qualifying expenditure under—
section 294 | capital expenditure on construction of a building |
section 295 | purchase of unused building where developer not involved |
section 296 | purchase of building which has been sold unused by developer |
section 301 | qualifying expenditure on sale within 2 years of first use where all of expenditure is qualifying enterprise zone expenditure |
section 303 | qualifying expenditure on sale within 2 years of first use where part of expenditure is qualifying enterprise zone expenditure. |