[270BNB Apportionment]
Capital Allowances Act 2001 (2001 c 2) | Legislation

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[(1)     Subsection (2) applies if, on the later of—

(a)     the day on which the building or structure is first brought into non-residential use, and

(b)     the day on which the qualifying expenditure is incurred,

a building or structure is situated

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