Part 2

Plant and machinery allowances
Chapter 3

Qualifying expenditure

Buildings, structures and land

Buildings
21
1
For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on the provision of a building.
2
The provision of a building includes its construction or acquisition.
3
In this section, “building” includes an asset which—
a
is incorporated in the building,
b
although not incorporated in the building (whether because the asset is moveable or for any other reason), is in the building and is of a kind normally incorporated in a building, or
c
is in, or connected with, the building and is in list A.
List A

Assets treated as buildings
1. | Walls, floors, ceilings, doors, gates, shutters, windows and stairs.
2. | Mains services, and systems, for water, electricity and gas.
3. | Waste disposal systems.
4. | Sewerage and drainage systems.
5. | Shafts or other structures in which lifts, hoists, escalators and moving walkways are installed.
6. | Fire safety systems.
4
This section is subject to section 23.