http://www.legislation.gov.uk/ukpga/2001/2/section/485/enactedCapital Allowances Act 2001Small businessesFire safetyFire regulationsSports ground licencesKing's Printer of Acts of Parliament2021-04-12 Capital Allowances Act 2001s. 774E(5)(b)Finance Act 2008Sch. 20 para. 12(11)Capital Allowances Act 2001s. 29(1A)The Fire and Rescue Services (Northern Ireland) Order 2006Sch. 3 para. 24(b)art. 1(3)art. 2 Part 9 485 1 Expenditure on dredging is qualifying expenditure if— a it is capital expenditure, b it is incurred for the purposes of a qualifying trade by the person carrying on the trade, and c if the person does not carry on a qualifying trade within section 484(2)(a), the dredging is for the benefit of vessels coming to, leaving or using a dock or other premises occupied by the person for the purposes of the qualifying trade. 2 If capital expenditure is incurred— a partly for the purposes of a qualifying trade, and b partly for other purposes, the qualifying expenditure is the part of the capital expenditure that, on a just and reasonable apportionment, is referable to the purposes of the qualifying trade. 3 If part only of a trade or undertaking is within section 484(2), subsection (2) of this section applies as if— a the part which is within section 484(2), and b the part which is not, were separate trades.