Related Commentary  Related CasesRelated HMRC Manuals

35(1)  This section applies if a person is carrying on a qualifying activity consisting of–

(a)an ordinary UK property business,

(b)an ordinary overseas property business, or

(c)special leasing of plant or machinery.

35(2)  The person’s expenditure is not qualifying expenditure if it is incurred in providing plant or machinery for use in a dwelling-house.

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