Part 1

Introduction
Chapter 2

Exclusion of double relief

Interaction between fixtures claims and other claims
9
1
A person is not entitled to make a fixtures claim in respect of any capital expenditure relating to an asset if—
a
any person entitled to do so has at any previous time claimed an allowance under any Part other than Part 2, and
b
the claim was for an allowance in respect of capital expenditure relating, in whole or part, to the asset.
2
Subsection (1) does not prevent a person making a fixtures claim in respect of capital expenditure if—
a
the only previous claim was under Part 3, 3A or 6 (industrial buildings and research and development allowances), and
b
section 186(2), 186A(2) or 187(2) (limit on amount of expenditure that may be taken into account) applies to that expenditure.
3
If a person entitled to do so has made a fixtures claim in respect of capital expenditure relating to an asset, no one is entitled to an allowance on a later claim under any Part other than Part 2 in respect of any capital expenditure relating to the asset.
4
A person makes a fixtures claim in respect of expenditure if he makes a claim (in the sense given in section 202(3)) under Chapter 14 of Part 2 in respect of the expenditure as expenditure on the provision of a fixture.
S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7
Words in s. 9(2)(a) inserted (with effect in accordance with Sch. 10 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 7(a)
Words in s. 9(2)(b) inserted (with effect in accordance with Sch. 10 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 7(b)