Capital Allowances Act 2001 s 270BF

s 270BF Meaning of references to carrying on trade as a developer

For the purposes of sections 270BD, 270BE and 270BJ— (a) a developer is a person who carries on a trade which consists in whole or part in the construction of buildings or structures with a view to their sale, and (b) an interest in a building or structure is sold by the developer in the course of the development trade if the developer sells it in the course of the trade or (as the case may be) that part of the trade that consists in the construction of buildings or structures with a view to their sale.

Read this section in the full act → · Open its part →

Read the official text ↗

Contains public sector information licensed under the Open Government Licence v3.0.

What to look at next

Capital Allowances Act 2001, full textChapter navigation and full text, so you can read this section in contextLegislation of this jurisdiction UK Legislation by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Taiwan statutes, one section per pageEach section with its legislative reasoning, common questions and citing judgmentsTaiwan statute sections