Legislation: CAA 2001, s. 23 (list C, item 9), s. 33A(5)(c).

Key case law:

Jarrold v John Good & Sons Ltd (1963) 40 TC 681

Cooke v Beach Station Caravans Ltd (1974) 49 TC 514

Wimpy International Ltd v Warland [1989] BTC 58

Melluish v BMI (No.3) Ltd [1995] BTC 381

HMRC material:

(See also the examples at CA 26025 to CA 26600 and accompanying text.)

Commentary

HMRC has long accepted as plant all of the following (per CA 21200):

Central-heating systems;

hot-water systems;

air-conditioning systems;

alarm and sprinkler systems;

ventilation systems; and

baths, basins, toilet suites.

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