CAA01/S38A and S38B, S51A to S51N

AIA qualifying expenditure

The general rule is that qualifying expenditure is

expenditure on the provision of plant or machinery wholly or partly for the purposes of a qualifying activity that the person incurring the expenditure carries on, and

the person incurring the expenditure owns the plant or machinery as a result of incurring the expenditure CA23010.

AIA qualifying expenditure is qualifying expenditure incurred by a qualifying person CA23082 that is not excluded by any of the five ‘general exclusions’ listed below.

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