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Capital Allowances Act 2001

Section 29: Fire safety

191.This section is based mainly on section 69 of CAA 1990. It deals with expenditure on fire safety.

192.Subsection (4) uses somewhat different language from CAA 1990. Since this relief was first introduced, the relevant fire safety legislation has been amended. This section adopts the language from the amended legislation. See Note 10 in Annex 2.

193.Subsections (5) and (6) are based on ESC B16 which extends the scope of section 69 to include fire precautions taken under Northern Ireland legislation. See Change 6 in Annex 1.

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