[270BJ Expenditure on renovation, conversion or incidental repairs]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Expenditure treated as expenditure on construction]

[270BJ  Expenditure on renovation, conversion or incidental repairs]

[(1)     This Part has effect in relation to expenditure incurred by a person—

(a)     on the renovation or conversion of a part of a building or structure, or

(b)     on repairs to a part of a building or structure that are incidental to the renovation or conversion of that

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