F1Part 3ABusiness Premises Renovation Allowances
Chapter 1INTRODUCTION
360ABusiness premises renovation allowances
(1)
Allowances are available under this Part if a person incurs qualifying expenditure in respect of a qualifying building.
(2)
Allowances under this Part are made to the person who—
(a)
incurred the expenditure, and
(b)
has the relevant interest in the qualifying building.