Legislation: CAA 2001, s. 23 (list C, item 26)

Key case law:

IR Commrs v Scottish & Newcastle Breweries Ltd [1982] BTC 187

Thomas v Reynolds [1987] BTC 147

HMRC material: CA 21230


Floodlighting was listed as one of the items ‘which would normally qualify as plant or machinery’ in a letter sent by the Inland Revenue to the Football League in January 1991 (CA 21230) (see ¶245-100).

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