From 1 October 2004, the Disability Discrimination Act has required service providers to make ‘reasonable adjustments’ to their premises to tackle any physical features that prevent disabled people from using their services. There is nothing in the capital allowances legislation to give special treatment to the costs that may result from that Act. However, HMRC have issued guidelines on the treatment of such expenditure. In relation to the question of capital allowances, the guidance contains the following comments:


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