Legislation: CAA 2001, s. 21 (List A, item 2), 23 (List C, item 2)

Cases: Cooke (HMIT) v Beach Station Caravans Ltd (1974) 49 TC 514; St John’s School v Ward (HMIT) (1974) 49 TC 524

HMRC material: CA21170–21180, 22010


Gas systems will normally be treated as part of the building, and will therefore initially be denied allowances by virtue of CAA 2001, s. 21. However, List C at s. 23 still contains an exclusion from the effect of s. 21 for gas systems that are provided mainly ‘to meet the particular requirements of the qualifying activity’ or ‘to serve particular plant or machinery used for the purposes of the qualifying activity’.

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