Part D
Deductions
Specific rules for expenditure types
DB 22BAmounts paid for commercial fit-out for building
This section applies when a person incurs expenditure relating to a building.
For the purpose of determining whether the expenditure is capital in nature, expenditure relating to an item of commercial fit-out for the building is treated as not relating to the building.
Notes
- Section DB 22B: inserted (with effect on 1 April 2011 and applying for the 2011–12 and later income years), on , by section 94(1) of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).