Part 2 Plant and machinery allowances
Chapter 3 Qualifying expenditure
Buildings, structures and land
25 Building alterations connected with installation of plant or machinery
If a person carrying on a qualifying activity incurs capital expenditure on alterations to an existing building incidental to the installation of plant or machinery for the purposes of the qualifying activity, this Part applies as if—
(a)
the expenditure were expenditure on the provision of the plant or machinery, and
(b)
the works representing the expenditure formed part of the plant or machinery.