Legislation: CAA 2001, s. 23 (List C, item 14)

Cases: IR Commrs v Scottish & Newcastle Breweries Ltd [1982] BTC 187; Leeds Permanent Building Society v Proctor (HMIT) [1982] BTC 347; Wimpy International Ltd v Warland (HMIT) [1989] BTC 58 (items 1, 12)

HMRC material: CA21130, 21200

Commentary

Decorative assets provided for the enjoyment of the public in the hotel, restaurant or similar trades are included in CAA 2001, s. 23, List C, item 14. The effect of this is that to the extent that they would otherwise be treated as part of a building or structure they are not excluded from qualifying as plant by virtue of CAA 2001, s. 21 and 22.

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