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Capital Allowances Act 1990
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27Professions, employments, vocations etc
(1)Except as otherwise provided and subject in particular to subsections (2) and (3) below, the provisions of this Part shall, with any necessary adaptations, apply in relation to—
(a)professions, employments, vocations and offices, and
(b)the occupation of woodlands where the profits or gains thereof are assessable under Schedule D,
as they apply in relation to trades.
(2)The provisions of this Part in their application in accordance with this section to an office or employment—
(a)shall apply only to machinery or plant which is necessarily provided for use in the performance of the duties thereof, and
(b)shall have effect subject to section 198(2) of the principal Act (offices and employments with duties abroad).
(3)This section shall have effect from 6th April 1993 with the omission of subsection (1)(b).
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