Modifications etc. (not altering text)
C1Pt. II (ss. 22–83) modified by Finance Act 1990 (c. 29, SIF 63:1), s. 87(3)(4)
Where a person carrying on a trade incurs capital expenditure on alterations to an existing building incidental to the installation of machinery or plant for the purposes of the trade, the provisions of this Part shall have effect as if that expenditure were expenditure on the provision of that machinery or plant and as if the works representing that expenditure formed part of that machinery or plant.