S. 28A inserted (with effect in accordance with Sch. 15 para. 9 of the amending Act) by Finance Act 1997 (c. 16), Sch. 15 para. 3

http://www.legislation.gov.uk/ukpga/1990/1/section/28A/1997-03-19Capital Allowances Act 1990 (repealed)An Act to consolidate certain enactments relating to capital allowances.1990-03-19texttext/xmlenStatute Law Database2024-05-17Expert Participation1997-03-19Part II Machinery and PlantChapter I Allowances and Charges: General Provisions
28ASchedule A cases.(1)

Subject to subsection (3) below and section 29, where any person carries on a Schedule A business—

(a)

that person’s Schedule A business shall be treated as a trade for the purposes of this Part and of the other provisions of the Tax Acts so far as relating to allowances or charges under this Part; and

(b)

that trade shall be treated for those purposes as one trade carried on separately from any other trade carried on by that person.

(2)

For the purposes of the Corporation Tax Acts the reference in subsection (1) above to a Schedule A business is a reference, in relation to a company, to all the activities carried on by that company which—

(a)

would be treated as comprised in a Schedule A business if they were carried on by an individual, rather than by a company; and

(b)

are not activities the profits and gains from which are treated for the purposes of the Corporation Tax Acts as chargeable to tax under Case VI of Schedule D.

(3)

Expenditure incurred in providing machinery or plant for use in a dwelling-house shall not, by virtue of this section, be treated as incurred in providing that machinery or plant for the purposes of a trade.

(4)

Where machinery or plant is provided partly for use in a dwelling-house and partly for other purposes, such apportionment of the expenditure incurred in providing that machinery or plant shall be made for the purposes of subsection (3) above as is just and reasonable.

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S. 28A inserted (with effect in accordance with Sch. 15 para. 9 of the amending Act) by
<ref eId="cfv163j63-00063" href="http://www.legislation.gov.uk/id/ukpga/1997/16">Finance Act 1997 (c. 16)</ref>
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<heading> Allowances and Charges: General Provisions</heading>
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28A
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