25(1)A “combined asset” is an asset which meets the conditions in sub-paragraph (2).U.K.
(2)The conditions are that—
(a)the asset is for use individually,
(b)it consists of two or more items of plant or machinery (“constituent assets”),
(c)each of the constituent assets is constructed with a view to its use in conjunction with the others as a single asset (namely, the combined asset).
(3)Plant or machinery that can be used individually is not a constituent asset just because—
(a)it is one of a number of assets of the same or a similar description,
(b)each of those assets is intended for use individually, and
(c)the use individually of those assets is to be co-ordinated to any extent.
(4)This paragraph has effect for the purposes of this Part.