[270AA Structures and buildings allowances]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Part 2A Structures and Buildings Allowances]

[Chapter 1
Introduction]

[270AA  Structures and buildings allowances]

[(1)     This Part applies if—

(a)     the construction of a building or structure begins on or after 29 October 2018,

(b)     qualifying expenditure is incurred, on or after that date, on its construction or acquisition, and

(c)     the first use of the building or structure, after the qualifying expenditure is incurred, is non-residential use.

(2)     A person is entitled to an allowance, in relation to a qualifying activity, for a chargeable period if—

(a)     in respect of any day during that chargeable period—

(i)     the person

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