Commentary on Sections Glossary Structure of this Part Overview
1657.This Chapter defines “qualifying expenditure”. There are two types of qualifying expenditure. The way in which allowances are given in respect of the two types is different.
1658.Section 467 sets out the two types of qualifying expenditure.
1659.Section 468 deals with qualifying trade expenditure.
1660.Section 469 deals with non-trade qualifying expenditure.