Part 3

Industrial buildings allowances
Chapter 4

Qualifying expenditure

Qualifying enterprise zone expenditure

Application of sections 295 and 296
300
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.