[CA21200] Plant and Machinery Allowances (PMA): meaning of plant and machinery: miscellaneous items that are plant
Accept that these items are plant:
•alarm and sprinkler systems,
•central heating systems, hot water systems, air conditioning systems and ventilation systems (all 'integral features' within CAA01/S33A, therefore if WDAs are claimed, they must be claimed at the special rate. See CA22300 onwards).