93 Fixtures etc.U.K.
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(1)Expenditure is not long-life asset expenditure if it is incurred on the provision of plant or machinery which is a fixture in, or is provided for use in, any building used wholly or mainly—
(a)as a dwelling-house, hotel, office, retail shop or showroom, or
(b)for purposes ancillary to the use referred to in paragraph (a).
(2)In this section—
“fixture” has the meaning given by section 173(1);
“retail shop” includes any premises of a similar character where a retail trade or business, including repair work, is carried on.