1276.This section is based mainly on parts of sections 123 and 127 of CAA 1990. It deals with expenditure which would have been qualifying expenditure but for a sale of the relevant interest before the building was first used. The qualifying expenditure is then broadly the lesser of:
	the capital expenditure which would have been the qualifying expenditure for the person who incurred it; and
	the expenditure paid by the buyer in respect of the building.
1277.There is a minor change in subsection (1). It gives the buyer qualifying expenditure only if a capital sum is paid for the relevant interest. CAA 1990 does not require the sum to be capital. See Change 43 in Annex 1.
1278.Subsection (3) provides that:
	expenditure which is excluded from qualifying expenditure by section 369(3) to (5) is also excluded for the purpose of this section; and
	a just and reasonable apportionment must be made of the purchase price as between the building and other things (for example land). There is a minor change. It is the use of “just and reasonable apportionment” whereas CAA 1990 uses “just apportionment”. See Change 40 in Annex 1.
Commentary on Sections Glossary Structure of Part 4 Section 370: Purchase of relevant interest before first use of agricultural building