[270IA Evidence of qualifying expenditure etc]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Chapter 9
Supplementary Provisions]

[Evidence of qualifying expenditure etc]

[270IA  Evidence of qualifying expenditure etc]

[(1)     This section applies if a person (the “current owner”) is entitled to an allowance for a chargeable period under section 270AA by reference to a building or structure.

(2)     For the purposes of determining the amount of the allowance, the amount of the qualifying expenditure is treated as nil unless, before the current

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