[F1300 Application of sections 295 and 296U.K.
This section has no associated Explanatory Notes
If—
(a)expenditure is incurred on the construction of an EZ building, and
(b)all the expenditure is incurred within the time limit,
any qualifying expenditure given by sections 295 and 296 in relation to that expenditure is qualifying enterprise zone expenditure.]
Textual Amendments
F1Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)