Part 3Industrial buildings allowances

Chapter 4Qualifying expenditure

Qualifying enterprise zone expenditure

300Application of sections 295 and 296

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.