Part 2

Plant and machinery allowances
Chapter 3

Qualifying expenditure

Expenditure on thermal insulation, safety measures, etc.

Fire safety
29
1
This section applies to expenditure if a person carrying on a qualifying activity has incurred it in taking required fire precautions in respect of premises which he uses for the purposes of the qualifying activity.
2
A person takes required fire precautions in respect of premises if—
a
he has been served with a notice under section 5(4) of the Fire Precautions Act 1971 (c. 40) specifying steps to be taken in respect of the premises, and
b
he takes the steps specified in the notice.
3
A person also takes required fire precautions in respect of premises if—
a
he has not been served with a notice by the fire authority under section 5(4) of the 1971 Act, but has been sent or given a document by or on behalf of the fire authority that specifies steps that might have been specified in respect of the premises in such a notice, and
b
he takes the steps specified in the document.
4
A person also takes required fire precautions in respect of premises if—
a
he has been served with a prohibition notice under section 10 of the 1971 Act in respect of the premises specifying matters giving rise to a risk of a kind mentioned in subsection (2) of that section, and
b
he takes steps to remedy the matters specified in the prohibition notice.
5
This section has effect in relation to Northern Ireland subject to the modifications in subsection (6).
6
The modifications are—
a
for the references to section 5(4) of the 1971 Act substitute references to Article 26(4) of the Fire Services (Northern Ireland) Order 1984 (S.I.1984/1821 (N.I.11)),
b
for the reference to section 10 of the 1971 Act substitute a reference to Article 33 of the 1984 Order, and
c
for the references to a fire authority substitute references to the Fire Authority for Northern Ireland.