21 Buildings
Capital Allowances Act 2001 (2001 c 2) | Legislation

Chapter 3
Qualifying Expenditure

Buildings, structures and land

21 Ìýµþ³Ü¾±±ô»å¾±²Ô²µ²õ

(1)     For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on the provision of a building.

(2)     The provision of a building includes its construction

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