[270BNC Power to amend meaning of “[special tax site qualifying expenditure]” [etc]]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[270BNC  Power to amend meaning of “[special tax site qualifying expenditure]” [etc]]

[(1)     The Treasury may by regulations—

[(a)]     change the conditions that must be met in order for qualifying expenditure to be “[special tax site qualifying expenditure]” for the purposes of this Part (whether by adding, removing or altering conditions)[, or

(b)     make provision adding, removing or altering, or otherwise about, circumstances in which qualifying expenditure is to

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