Qualifying expenditure
Apportionment of sums to non-qualifying assets
Capital expenditure
Incurred on purchase
Incurred on renovation, conversion and incidental repairs
Time incurred
Capital expenditure incurred on construction
Definition
Evidence of expenditure
Excluded expenditure
Acquisition or alteration of land etc
Market value rule
Provision of plant and machinery
Incurred on purchase
Persons leaving cash basis
Plant and machinery
Exclusions
Site preparation
Unrelieved: entry to cash basis