(1)If an allowance is made under any Part of this Act to a person in respect of capital expenditure, no allowance is to be made to him under any other Part in respect of—
(a)that expenditure, or
(b)the provision of any asset to which that expenditure related.
(2)This section does not apply in relation to Parts 7 and 8 (know-how and patent allowances).
(1)Subsection (2) applies if, under Part 2—
(a)any capital expenditure has been allocated to a pool, and
(b)an allowance or charge has been made to or on any person in respect of the pool.
(2)The person to or on whom the allowance or charge has been made is not entitled to an allowance under any Part other than Part 2 in respect of—
(a)the expenditure allocated to the pool, or
(b)the provision of any asset to which the allocated expenditure related.
(3)Subsection (4) applies if under any Part other than Part 2 an allowance has been made to a person in respect of any capital expenditure.
(4)The person to whom the allowance has been made is not entitled to allocate to any pool—
(a)that expenditure, or
(b)any expenditure on the provision of any asset to which the expenditure mentioned in paragraph (a) related.
(5)This section does not apply in relation to Parts 7 and 8 (know-how and patent allowances).
(1)A person is not entitled to make a fixtures claim in respect of any capital expenditure relating to an asset if—
(a)any person entitled to do so has at any previous time claimed an allowance under any Part other than Part 2, and
(b)the claim was for an allowance in respect of capital expenditure relating, in whole or part, to the asset.
(2)Subsection (1) does not prevent a person making a fixtures claim in respect of capital expenditure if—
(a)the only previous claim was under Part 3 or 6 (industrial buildings and research and development allowances), and
(b)section 186(2) or 187(2) (limit on amount of expenditure that may be taken into account) applies to that expenditure.
(3)If a person entitled to do so has made a fixtures claim in respect of capital expenditure relating to an asset, no one is entitled to an allowance on a later claim under any Part other than Part 2 in respect of any capital expenditure relating to the asset.
(4)A person makes a fixtures claim in respect of expenditure if he makes a claim (in the sense given in section 202(3)) under Chapter 14 of Part 2 in respect of the expenditure as expenditure on the provision of a fixture.
(1)In this Chapter “capital expenditure” includes any contribution to capital expenditure.
(2)For the purposes of this Chapter—
(a)expenditure relates to an asset only if it relates to its provision, and
(b)the provision of an asset includes its construction or acquisition.