[270BB Capital expenditure incurred on construction]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Qualifying expenditure incurred on construction]

[270BB  Capital expenditure incurred on construction]

[(1)     If—

(a)     capital expenditure is incurred on the construction of a building or structure, and

(b)     the relevant interest in the building or structure has not been sold or, if it

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