CAA01/S23, FA08/S71(7), S72(1) & S73(1)(b)

This expenditure is not affected by the legislation saying that most buildings and structures are not plant.

Expenditure on:

thermal insulation of industrial buildings CA22220

fire safety CA22230; incurred before 1 April 2008 (CT) and 6 April 2008 (IT)

safety at designated sports grounds CA22240

safety at regulated stands at sports grounds CA22250

safety at other sports grounds CA22260

personal security CA22270

integral features CA22300 incurred on or after 1 April 2008 (CT) and on or after 6 April 2008 (IT)

software and rights to software CA22280

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