CA93150 - Structures and buildings allowance (SBA): qualifying expenditure: expenditure on construction or acquisition: expenditure on construction of a building

CAA01/S270BJ-BK

The following expenditure is treated as if it were expenditure on the construction of a building:

• expenditure incurred on the renovation or conversion of a part of a building
• expenditure incurred on repairs to a part of a building that are incidental to the renovation or conversion of that part
• capital expenditure incurred for the purposes of preparing land as a site for the construction of a building (but not excluded expenditure on altering land as listed in CAA01/S270BG(4) CA94010.