Version Superseded: 17/07/2014
Point in time view as at 22/03/2001. This version of this provision has been superseded.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 399.
(1)Expenditure on the provision of plant or machinery is not qualifying expenditure except as provided by section 402 (pre-trading expenditure on plant or machinery).
(2)Expenditure on works constructed wholly or mainly for subjecting the raw product of a source to any process is not qualifying expenditure, unless the process is designed for preparing the raw product for use as such.
(3)Expenditure on buildings or structures provided for occupation by, or for the welfare of, workers is not qualifying expenditure except as provided by section 415.
(4)Expenditure on a building is not qualifying expenditure if the whole of the building was constructed for use as an office.
(5)Subsection (6) applies if part of a building or structure has been constructed for use as an office.
(6)The expenditure on the office part is not qualifying expenditure if it was more than 10% of the capital expenditure incurred on the construction of the whole.
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