[270BD Sale by a developer: unused buildings or structures]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[270BD  Sale by a developer: unused buildings or structures]

[(1)     This section applies if—

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

(b)     the relevant interest in the building or structure is sold by the developer in the course of the development

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