CAA01/S33A, S33B and S104A

Integral features – definition

The rules on integral features apply where a person carrying on a qualifying activity incurs expenditure on the provision or replacement of an integral feature for the purposes of that qualifying activity. Each of the following is an integral feature of a building or structure:

(1)an electrical system (including a lighting system);

(2)a cold water system;

(3)a space or water heating system, a powered system of ventilation, air cooling or air purification, and any floor or ceiling comprised in such a system;

(4)a lift, an escalator or a moving walkway;

(5)external solar shading.

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