Part 2 Plant and machinery allowances

Chapter 3 Qualifying expenditure

Expenditure on thermal insulation, safety measures, etc.

28 Thermal insulation of F1... buildings

(1)

This section applies to expenditure if a person carrying on a qualifying activity F2other than an ordinary F3UK property business or an F4ordinary overseas property business has incurred it in adding insulation against loss of heat to F5a building occupied by him for the purposes of F6the qualifying activity.

(2)

This section also applies to expenditure if a person carrying on a qualifying activity consisting of an ordinary F3UK F7property business F8or an F4ordinary overseas property business has incurred it in adding insulation against loss of heat to F9a building let by him in the course of the business.

F10(2A)

Subsection (2) is subject to section 35 (expenditure on plant or machinery for use in dwelling-house not qualifying expenditure).

(2B)

This section does not apply to expenditure within subsection (2) if a deduction for that expenditure is allowable—

(a)

under F11section 251 of CTA 2009, or

(b)

under section 312 of ITTOIA 2005,

(deductions for expenditure on energy-saving items).

(2C)

For the purposes of subsection (2B), whether such a deduction is allowable is to be determined without regard to subsection (1)(e) of the section in question.

F12(3)

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