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Capital Allowances Act 2001

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This is the original version (as it was originally enacted).

22Structures, assets and works
This section has no associated Explanatory Notes

(1)For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on—

(a)the provision of a structure or other asset in list B, or

(b)any works involving the alteration of land.

List B
Excluded structures and other assets
1.A tunnel, bridge, viaduct, aqueduct, embankment or cutting.
2.A way, hard standing (such as a pavement), road, railway, tramway, a park for vehicles or containers, or an airstrip or runway.
3.An inland navigation, including a canal or basin or a navigable river.
4.A dam, reservoir or barrage, including any sluices, gates, generators and other equipment associated with the dam, reservoir or barrage.
5.A dock, harbour, wharf, pier, marina or jetty or any other structure in or at which vessels may be kept, or merchandise or passengers may be shipped or unshipped.
6.A dike, sea wall, weir or drainage ditch.
7.

Any structure not within items 1 to 6 other than—

(a)

a structure (but not a building) within Chapter 2 of Part 3 (meaning of “industrial building”),

(b)

a structure in use for the purposes of an undertaking for the extraction, production, processing or distribution of gas, and

(c)

a structure in use for the purposes of a trade which consists in the provision of telecommunication, television or radio services.

(2)The provision of a structure or other asset includes its construction or acquisition.

(3)In this section—

(a)“structure” means a fixed structure of any kind, other than a building (as defined by section 21(3)), and

(b)“land” does not include buildings or other structures, but otherwise has the meaning given in Schedule 1 to the Interpretation Act 1978 (c. 30).

(4)This section is subject to section 23.

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