Capital Allowances Act 1990 (repealed)

[F1 Interpretation 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)

5 (1) In this Schedule— U.K.

(a) “structure” means a fixed structure of any kind, other than a building, and

(b) references to the provision of any building, structure or other asset include references to its construction or acquisition.

(2) Nothing in this Schedule affects the question whether expenditure on the provision of any glasshouse which is constructed so that the required environment (that is, air, heat, light, irrigation and temperature) for growing plants is provided automatically by means of devices which are an integral part of its structure is, for the purposes of this Act, expenditure on the provision of machinery or plant.

(3) The definition of “land” in Schedule 1 to the Interpretation Act 1978, in its application for the purposes of this Schedule, shall have effect with the omission of the words “buildings and other structures”; and, subject to that, “interest in land” in paragraph 3 above has the same meaning as in Chapter VI of Part II.]