Related Commentary  Related CasesRelated HMRC Manuals

23(1)  Sections 21 and 22 do not apply to any expenditure to which any of the provisions listed in subsection (2) applies.

23(2)  The provisions are–

section 28 (thermal insulation of buildings);

section 33 (personal security);

section 33A (integral features);

section 71 (software and rights to software);

section 143 of ITTOIA 2005 or section 40D of F(No. 2)A 1992 (election relating to tax treatment of films expenditure).

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