Direct Tax Acts, Finance Act 2022
372AN Eligible expenditure: lessors
FA02 s24(1) and Sch 2
[(1) Expenditure is eligible expenditure for the purposes of this Chapter where it is –
(a) expenditure incurred on –
(i) the constructio...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.