Legislation: CAA 2001, s. 21 (list A, item 1), 22 (list B, item 4), 23 (list C, item 23)

Key case law: IR Commrs v Barclay, Curle and Co Ltd (1969) 45 TC 221

HMRC material:


Gates feature in both List A and List B so there is a presumption that they will not qualify as plant. However, there may be exceptions. The CAA 2001, s. 21 prevention of allowances only applies to an asset which is ‘in or connected with’ a building (subsection (3)). Thus, a gate that is not forming part of a building, and which is not in connection with the building, will be outside the prohibition.

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