Legislation: CAA 2001, s. 23 (list C, item 8)

Key case law: Munby v Furlong (1977) 50 TC 491

HMRC material:

Commentary

Computers come squarely within the definition of ‘plant and machinery’. They are specifically unaffected by CAA 2001, s. 21 and s. 22 (list C, item 8).

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