Special rules apply to expenditure on personal security where all of the following conditions are met:

(1)a ‘relevant qualifying activity’ (see ¶150-000) is being carried on by an individual or partnership (not a company);

(2)the individual or partnership incurs the expenditure in connection with the provision of a security asset – see below;

(3)if the special rules did not apply, no tax relief would be due either in calculating the income of the qualifying activity or under the capital allowances legislation;

(4)the asset is provided or used to meet a special threat to the individual’s personal physical security;

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