Part 1Introduction

Chapter 2Exclusion of double relief

7No double allowances

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).

8No double relief through pooling under Part 2 (plant and machinery 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).

9Interaction between fixtures claims and other claims

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.

10Interpretation

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.