Capital Allowances Act 2001 section 270BM

Evidence of the amount of expenditure

Section 270BM establishes the evidential requirements for determining the amount of qualifying construction expenditure for structures and buildings allowances purposes.

• Only items of construction expenditure that can be evidenced with their actual amounts count towards the total qualifying expenditure.
• The total qualifying expenditure is the sum of all individually evidenced items of construction spending.
• If no items of expenditure can be supported with evidence of their actual amount, the qualifying expenditure is treated as nil.
• The burden is on the claimant to demonstrate the actual amount of each item of expenditure included in the claim.