Legislation: CAA 2001, s. 21 (list A, item 1), 22 (list B, item 4 (regarding gates on a dam or reservoir))

Key case law: Wimpy International Ltd v Warland [1989] BTC 58

HMRC material:


Usually, a door will fail to qualify as plant. Doors are specifically within the statutory definition of ‘building’ and are thus excluded from qualifying as plant (CAA 2001, s. 21, list A, item 1).

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