[270BC Sale of unused buildings or structures (other than by a developer)]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Qualifying expenditure incurred on purchase]

[270BC  Sale of unused buildings or structures (other than by a developer)]

[(1)     This section applies if—

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

(b)     the relevant

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