Legislation: CAA 2001, s. 22 (List B, item 7(c)), 23 (List C, item 8)

Case: Cole Brothers Ltd v Phillips (HMIT) [1982] BTC 208

HMRC material: CA21200, 22030, 22330


Amongst the items unaffected by the legislation in CAA 2001, s. 21 and 22 are ‘computer, telecommunication and surveillance systems (including their wiring or other links)’ (item 8 in List C in CAA 2001, s. 23).

Such items will normally qualify as plant.

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