Legislation: CAA 2001, s. 23 (list C, item 32)

Key case law: Cooke v Beach Station Caravans Ltd (1974) 49 TC 514

HMRC material: CA 22030


Amusement parks as a whole will rarely, if ever, qualify for plant as a single item. However, an amusement park is likely to contain many items that will qualify as either plant or machinery.

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