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.