- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (22/03/2001)
- Gwreiddiol (Fel y'i Deddfwyd)
Capital Allowances Act 2001
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Rhagor o Adnoddau
Changes over time for: Section 21
Version Superseded: 12/02/2019
Alternative versions:
- 22/03/2001- Amendment
- 22/03/2001
Point in time - 12/02/2019- Amendment
Status:
Point in time view as at 22/03/2001. This version of this provision has been superseded.
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Capital Allowances Act 2001, Section 21 is up to date with all changes known to be in force on or before 14 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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21 BuildingsU.K.
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adran has no associated
Nodiadau Esboniadol
(1)For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on the provision of a building.
(2)The provision of a building includes its construction or acquisition.
(3)In this section, “building” includes an asset which—
(a)is incorporated in the building,
(b)although not incorporated in the building (whether because the asset is moveable or for any other reason), is in the building and is of a kind normally incorporated in a building, or
(c)is in, or connected with, the building and is in list A.
List A
Assets treated as buildings
| 1. | Walls, floors, ceilings, doors, gates, shutters, windows and stairs. |
| 2. | Mains services, and systems, for water, electricity and gas. |
| 3. | Waste disposal systems. |
| 4. | Sewerage and drainage systems. |
| 5. | Shafts or other structures in which lifts, hoists, escalators and moving walkways are installed. |
| 6. | Fire safety systems. |
(4)This section is subject to section 23.
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