172ZE(1)  For the purposes of sections 172ZB to 172ZD, the costs of a building are to be determined in accordance with this section.

172ZE(2)  If the building was acquired for the purposes of the trade, the costs of the building are the lower of–

(a)the market value of the building when it was acquired, and

(b)the costs incurred in acquiring the building.

172ZE(3)  If the building was constructed for the purposes of the trade, the costs of the building are the costs incurred in constructing the building.

172ZE(4)  In either case–

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