(CAA 2001, s. 23)

(In-Depth: ¶245-550)

The restrictions in CAA 2001, s. 21 and 22 (buildings, structures and other assets) (see ¶11-450 and ¶11-500) do not apply to the following categories of expenditure:

Thermal insulation of buildings (CAA 2001, s. 28)

Personal security (CAA 2001, s. 33)

Integral features (CAA 2001, s. 33A)

Software and rights to software (CAA 2001, s. 71)


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