Related Commentary  Related HMRC Manuals

70R(1)  Construe references to an excluded lease of background plant or machinery for a building in accordance with this section.

70R(2)  This section applies where–

(a)plant or machinery is affixed to, or otherwise installed in or on, any land which consists of or includes a building,

(b)the plant or machinery is background plant or machinery for the building (see subsections (4) and (5)),

(c)the plant or machinery is leased with the land under a mixed lease, and

(d)none of the disqualifications set out in section 70S applies.

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