Textual Amendments
F1Sch. AA1 inserted (with effect in accordance with s. 117(2) of the amending Act) by Finance Act 1994 (c. 9), s. 117(1)
2(1)For the purposes of this Act expenditure on the provision of machinery or plant does not include any expenditure on—U.K.
(a)the provision of structures or other assets to which this paragraph applies, or
(b)any works involving the alteration of land.
(2)This paragraph applies to any structure or other asset which falls within column 1 of the following Table (“Table 2”).
(3)Sub-paragraph (1) above does not affect the question whether—
(a)any expenditure falling within column 2 of Table 2, or
(b)any expenditure on the provision of any asset of a description within any of the items in column 2 of Table 1,
is for the purposes of this Act expenditure on the provision of machinery or plant.
(4)Table 2 is to be read subject to the notes following it.
| Table 2 | |
|---|---|
| A. Any tunnel, bridge, viaduct, aqueduct, embankment or cutting. | 1. Expenditure on the alteration of land for the purpose only of installing machinery or plant. |
| B. Any way or hard standing, such as a pavement, road, railway or tramway, a park for vehicles or containers, or an airstrip or runway. | 2. Expenditure on the provision of dry docks. |
| 3. Expenditure on the provision of any jetty or similar structure provided mainly to carry machinery or plant. | |
| C. Any inland navigation, including a canal or basin or a navigable river. | 4. Expenditure on the provision of pipelines, or underground ducts or tunnels with a primary purpose of carrying utility conduits. |
| 5. Expenditure on the provision of towers provided to support floodlights. | |
| D. Any dam, reservoir or barrage (including any sluices, gates, generators and other equipment associated with it). | 6. Expenditure on the provision of any reservoir incorporated into a water treatment works or on the provision of any service reservoir of treated water for supply within any housing estate or other particular locality. |
| E. Any dock. | 7. Expenditure on the provision of silos provided for temporary storage or on the provision of storage tanks. |
| 8. Expenditure on the provision of slurry pits or silage clamps. | |
| F. Any dike, sea wall, weir or drainage ditch. | 9. Expenditure on the provision of fish tanks or fish ponds. |
| G. Any structure not within any other item in this column. | 10. Expenditure on the provision of rails, sleepers and ballast for a railway or tramway. |
| 11. Expenditure on the provision of structures and other assets for providing the setting for any ride at an amusement park or exhibition. | |
| 12. Expenditure on the provision of fixed zoo cages. | |
Notes:
1U.K.“Dock” includes—
(a)any harbour, wharf, pier, marina or jetty, and
(b)any other structure in or at which vessels may be kept or merchandise or passengers may be shipped or unshipped.
2U.K.An industrial structure, that is, anything (other than a building) which is or is to be an industrial building or structure as defined in section 18, is not within item G in column 1; and that section, as it applies for the purposes of this note, shall have effect as if—
(a)in subsection (1)(b), after “electricity” there were inserted “gas”,
(b)after that paragraph there were inserted—
”(ba)for the purposes of a trade which consists in the provision of telecommunication, television or radio services; or”, and
(c)in subsection (9), after the definition of “foreign plantation”, there were inserted—
” “gas undertaking” means an undertaking for the extraction, production, processing or distribution of gas.”]