1023.This section is based on parts of sections 10(1) and 10A(1) and (2) and sections 10(2) and 10A(8) of CAA 1990. It deals with a building sold before it is used. No developer is involved. The qualifying expenditure is the lesser of:
	the price paid; and
	the construction expenditure.
Commentary on Sections Glossary History Section 295: Purchase of unused building where developer not involved