Structures and buildings capital allowances: clause requiring the seller to provide an allowance statement | Practical Law

Structures and buildings capital allowances: clause requiring the seller to provide an allowance statement | Practical Law

A clause, for inclusion in a contract for the sale of a used non-residential property, obliging the seller to provide an allowance statement in respect of qualifying expenditure incurred on the construction, renovation or conversion of a building comprising part of the property.

Structures and buildings capital allowances: clause requiring the seller to provide an allowance statement

by Practical Law Tax
Maintained • , England, Wales
A clause, for inclusion in a contract for the sale of a used non-residential property, obliging the seller to provide an allowance statement in respect of qualifying expenditure incurred on the construction, renovation or conversion of a building comprising part of the property.