Capital Allowances Act 1990 (repealed) (c. 1)

SCHEDULES

[F1 SCHEDULE AA1 U.K. Exclusions from expenditure on machinery or plant

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)

Land U.K.

3 (1) For the purposes of this Act expenditure on the provision of machinery or plant does not include expenditure on the acquisition of any interest in land. U.K.

(2) This paragraph does not apply for the purposes of Part II to any asset which is so installed or otherwise fixed in or to any description of land as to become, in law, part of that land.]