Capital Allowances Act 2001 s 270BN

s 270BN Expenditure incurred before qualifying activity carried on

For the purposes of this Part, if a person incurs expenditure for the purposes of a qualifying activity— (a) on or after 29 October 2018, and (b) before the date on which the person starts to carry on that activity, the expenditure is to be treated as if it were incurred by the person on the date mentioned in paragraph (b).

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