6. Expenses, not included in the preceding paragraphs of this Schedule, which the Scottish Ministers determine are capital expenses and not of an administrative nature, in connection with the provision of any article other than an article–
(a)which is intended to form part of any permanent or semi permanent works including, but without prejudice to the generality of the foregoing, any article which when in use is analogous to a landlord’s fixture; or
(b)which is to be used for equipping an office.