[360BA Expenditure not treated as qualifying expenditure if delay in carrying out works etc]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[360BA  Expenditure not treated as qualifying expenditure if delay in carrying out works etc]

[(1)     This section applies where—

(a)     (ignoring this section) qualifying expenditure is incurred on works, services or other matters in a chargeable period, and

(b)     those works, services or other matters are not completed or provided before the end of the period of 36 months beginning with the date the expenditure was incurred.

(2)

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