Capital Allowances Act 1990 (repealed)

[F1 Buildings U.K.

Textual Amendments

F1 Sch. AA1 inserted (with effect in accordance with s. 117(2) of the amending Act) by Finance Act 1994 (c. 9), s. 117(1)

1 (1) For the purposes of this Act expenditure on the provision of machinery or plant does not include any expenditure on the provision of a building. U.K.

(2) For the purposes of this Schedule “building” includes any asset in the building—

(a) which is incorporated into the building, or

(b) which, by reason of being moveable or otherwise, is not so incorporated, but is of a kind normally incorporated into buildings;

and in particular includes any asset in or in connection with the building included in any of the items in column 1 or column 2 of the following Table (“Table 1”).

(3) Sub-paragraph (1) above does not affect the question whether expenditure on the provision of—

(a) any asset falling within column 2 of Table 1,

(b) any cold store,

(c) any caravan provided mainly for holiday lettings,

(d) any building provided for testing aircraft engines run within the building, or

(e) any moveable building intended to be moved in the course of the trade,

is for the purposes of this Act expenditure on the provision of machinery or plant.

(4) Table 1 is to be read subject to the notes following it.

Table 1
A. Walls, floors, ceilings, doors, gates, shutters, windows and stairs.	1. Electrical, cold water, gas and sewerage systems—(a) provided mainly to meet the particular requirements of the trade, or(b) provided mainly to serve particular machinery or plant used for the purposes of the trade.
	2. Space or water heating systems; powered systems of ventilation, air cooling or air purification; and any ceiling or floor comprised in such systems.
B. Mains services, and systems, of water, electricity and gas.	3. Manufacturing or processing equipment; storage equipment, including cold rooms; display equipment; and counters, checkouts and similar equipment.
	4. Cookers, washing machines, dishwashers, refrigerators and similar equipment; washbasins, sinks, baths, showers, sanitary ware and similar equipment; and furniture and furnishings.
C. Waste disposal systems.	5. Lifts, hoists, escalators and moving walkways.
	6. Sound insulation provided mainly to meet the particular requirements of the trade.
D. Sewerage and drainage systems.	7. Computer, telecommunication and surveillance systems (including their wiring or other links).
	8. Refrigeration or cooling equipment.
E. Shafts or other structures in which lifts, hoists, escalators and moving walkways are installed.	9. Sprinkler equipment and other equipment for extinguishing or containing fire; fire alarm systems.
	10. Burglar alarm systems.
	11. Any machinery (including devices for providing motive power) not within any other item in this column.
F. Fire safety systems.	12. Strong rooms in bank or building society premises; safes.
	13. Partition walls, where moveable and intended to be moved in the course of the trade.
	14. Decorative assets provided for the enjoyment of the public in the hotel, restaurant or similar trades.
	15. Advertising hoardings; and signs, displays and similar assets.
	16. Swimming pools (including diving boards, slides and structures on which such boards or slides are mounted).

Notes:

1. An asset does not fall within column 2 if its principal purpose is to insulate or enclose the interior of the building or provide an interior wall, a floor or a ceiling which (in each case) is intended to remain permanently in place.

2. “Electrical systems” include lighting systems.]