Related Commentary  Related CasesRelated HMRC Manuals

22(1)  For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on–

(a)the provision of a structure or other asset in list B, or

(b)any works involving the alteration of land.

LIST B
EXCLUDED STRUCTURES AND OTHER ASSETS
1. A tunnel, bridge, viaduct, aqueduct, embankment or cutting.
2. A way, hard standing (such as a pavement), road, railway, tramway, a park for vehicles or containers, or an airstrip or runway.
3. An inland navigation, including a canal or basin or a navigable river.
4. A dam, reservoir or barrage, including any sluices, gates, generators and other equipment associated with the dam, reservoir or barrage.
5. A dock, harbour, wharf, pier, marina or jetty or any other structure in or at which vessels may be kept, or merchandise or passengers may be shipped or unshipped.
6. A dike, sea wall, weir or drainage ditch.
7. Any structure not within items 1 to 6 other than–
 (a) a structure (but not a building) within Chapter 2 of Part 3 (meaning of “industrial building”),
 (b) a structure in use for the purposes of an undertaking for the extraction, production, processing or distribution of gas, and
 (c) a structure in use for the purposes of a trade which consists in the provision of telecommunication, television or radio services.

22(2)  The provision of a structure or other asset includes its construction or acquisition.

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