87(1)Where any provision of this Part of this Schedule states that a person is not entitled to capital allowances in respect of expenditure on plant or machinery—
(a)a first-year allowance shall not be given in respect of that expenditure, and
(b)the expenditure shall be disregarded for the purposes of sections 24, 25 and 26 of the M1Capital Allowances Act 1990.
(2)If there is no entitlement to capital allowances in respect of expenditure, there is no entitlement to capital allowances in respect of any additional VAT liability incurred in respect of it.