Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Capital Allowances Act 2001 section 292
Meaning of "qualifying expenditure"
Section 292 defines what counts as "qualifying expenditure" for the purposes of industrial buildings allowances by listing the five categories of expenditure that can qualify.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.