Commentary on Sections Glossary Structure of Part 4 Section 369: Capital expenditure on construction of agricultural building
1274.This section is based on parts of sections 123 and 124(1) of CAA 1990. It gives the general rule for what is qualifying expenditure for the purposes of agricultural buildings allowances. It also:
	restricts the expenditure on farm houses which can be qualifying expenditure; and
	caters for expenditure on buildings which are only partly for use on the related agricultural land.
1275.There is a minor change. The section provides for a “just and reasonable apportionment”. CAA 1990 provides for a “just apportionment”. See Change 40 in Annex 1.