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The Capital Allowances (Leases of Background Plant or Machinery for a Building) Order 2007
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- 2007 No. 303
- Article 4
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Plant or machinery deemed not to be background plant or machinery
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4.—(1) The following descriptions of plant or machinery are deemed not to be background plant or machinery.
(2) The descriptions of plant or machinery are plant or machinery used for any of the purposes in paragraph (3).
(3) The purposes are—
(a)storing, moving or displaying goods to be sold in the course of a trade, whether wholesale or retail,
(b)manufacturing goods or materials,
(c)subjecting goods or materials to a process,
(d)storing goods or materials—
(i)which are to be used in the manufacture of other goods or materials,
(ii)which are to be subjected, in the course of a trade, to a process,
(iii)which, having been manufactured or produced or subjected in the course of a trade to a process, have not yet been delivered to any purchaser, or
(iv)on their arrival in the United Kingdom from a place outside the United Kingdom.
(4) This article is subject to article 3.
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