Chancery Division.

Vinelott J.

Judgment delivered 22 June 1992.

Corporation tax – Capital allowances – Expenditure on mezzanine storage platforms in warehouses and lighting under platforms – Whether expenditure on machinery or plant – Finance Act 1971, sec. 44 (replaced by Capital Allowances Act 1990, sec. 24).

  These were two appeals by the Revenue against decisions of the general commissioners for Exeter City and Tottenham respectively that platforms erected in single-storey warehouses to increase the usable space and additional lighting installed beneath the platforms were ‘plant’ for the purpose of claiming capital allowances.

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