Capital Allowances Act 2001 (c. 2)

Part 2 Plant and machinery allowances

Chapter 3 Qualifying expenditure

Exclusion of certain types of expenditure

36 Restriction on qualifying expenditure in case of employment or office

(1) Subsection (2) applies in relation to a qualifying activity consisting of an employment or office.

(2) Expenditure is qualifying expenditure only if the plant or machinery is necessarily provided for use in the performance of the duties of the employment or office.

(3) Subsection (2) is subject to section 80 (vehicles provided for purposes of employment or office).