Expenditure on the provision of the following is saved from the exclusions for buildings, structures and alterations of land:

thermal insulation of qualifying buildings CA22220

personal security CA22270

integral features CA22300

software and rights to software CA22280

films for which an election is made ITTOIA/S143 or F2A92/40D (repealed by FA06/S178 and Schedule 26, part 3(4) with effect from 1 January 2007)

Expenditure on these items is treated as if it were expenditure on plant, therefore there is no need for you to consider the common law meaning of plant.

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