[538A Buildings and structures]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[538A  Buildings and structures]

[(1)     For the purposes of contribution allowances under Part 2A, the references in section 537(2) to expenditure on the provision of an asset are to be treated as references to expenditure which is qualifying expenditure for the purposes of Part 2A.

(2)     This section applies if—

(a)     the general conditions for contribution allowances are met,

(b)     C's contribution is to expenditure which is qualifying expenditure for the purposes of Part 2A, and

(c)     C's contribution is made for the purposes of a qualifying activity (within the meaning of Part 2A) which is—

(i)     if R is a public body, an activity carried on, or to be carried on, by C or by

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