– see also Bathroom facilities

Capital allowances

Commentary – Key Data ¶11-400

Handicapped persons

Legislation/Regulatory – VATA94 Sch. 8, Grp. 12, item 2(c), Note (5D), (5E)

Handicapped persons, design test

Commentary – Indirect Tax Reporter ¶50-370

Plant and machinery allowances

Commentary – Practical Capital Allowances ¶13-420 ; Tax Reporter ¶246-220
HMRC Guidance – CA21200 ; CA21230 ; CA22030 ; CA22100 ; CA22110
Case Law – Lupton (H.M. Inspector of Taxes) v. Cadogan Gardens Development Ltd. Carlton Tower Ltd. v. Moore (H.M. Inspector of Taxes) Carlton Tower Ltd. v. Commissioners of Inland Revenue