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 300
Application of sections 295 and 296
Section 300 confirms that when an enterprise zone building is purchased (either unused or unused via a developer), the qualifying expenditure is treated as qualifying enterprise zone expenditure, provided all construction costs fell within the enterprise zone time limit.
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.