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(a) a company incurs expenditure on the construction of any building, structure or works, being expenditure allowable as a deduction under section 552 in computing a gain accruing to the company on the disposal of the building, structure or works, or of any asset comprising the building, structure or works,

then, the sums so allowable shall, notwithstanding section 552(3)(b), include the amount of that interest charged to capital.