CAA01/S27 – S28 & CAA01/S63 (5)/S104A. FA08/ S71

Treat expenditure incurred on adding insulation against loss of heat to a building (other than a dwelling-house used in a residential property business) occupied by a person for the purposes of a qualifying activity, as capital expenditure incurred on plant or machinery. This treatment also applies to a landlord who adds thermal insulation to a building (other than a dwelling-house) let by him in the course of his business.

PMAs are available for this expenditure if no relief (either an allowance or deduction) is otherwise available.

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