Part 2 Plant and machinery allowances

Chapter 3 Qualifying expenditure

Expenditure on thermal insulation and personal security

28 Thermal insulation of F1... buildings

(1)

This section applies to expenditure if a person carrying on a qualifying activity F2other than F3a UK property business or F4an 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 F7a UK F8property business F9or F10an overseas property business has incurred it in adding insulation against loss of heat to F11a building let by him in the course of the business.

F12(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 F13section 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.

F14(3)

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