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Capital Allowances Act 1990 (repealed)
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Changes over time for: Section 69
Version Superseded: 31/07/1998
Alternative versions:
- 01/02/1991- Amendment
- 05/04/1994- Amendment
- 01/05/1995
Point in time - 31/07/1998- Amendment
- 01/04/2001- Amendment
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69 Expenditure on fire safety.U.K.
(1)If a person carrying on a trade incurs expenditure in taking steps specified in a notice served on him by the fire authority under section 5(4) of the M1Fire Precautions Act 1971, and—
(a)the notice was issued on an application for a fire certificate in respect of premises used by him for the purposes of the trade; and
(b)an allowance or deduction in respect of the expenditure could not, apart from this subsection, be made in taxing the trade or computing the profits or gains arising from it,
this Part shall apply as if the expenditure were capital expenditure incurred on the provision of machinery or plant for the purposes of the trade, and as if the machinery or plant had, in consequence of his incurring the expenditure, belonged to him, and as if the disposal value of the machinery or plant were nil.
(2)If a person carrying on a trade incurs expenditure in taking, in respect of any premises used by him for the purposes of the trade—
(a)steps specified, in a letter or other document sent or given to him by or on behalf of the fire authority on an application for a fire certificate under the M2Fire Precautions Act 1971 in respect of those premises, as steps that would have to be taken in order to satisfy the authority as mentioned in section 5(4) of that Act, being steps which might have been, but were not, specified in a notice under that subsection; or
(b)steps which, in consequence of the making of an order under section 10 of that Act prohibiting or restricting the use of the premises, had to be taken to enable the premises to be used without contravention of the order,
then, if an allowance or deduction in respect of the expenditure could not, apart from this subsection, be made in taxing the trade or computing the profits or gains arising from it, this Part shall apply as regards the expenditure as it would apply by virtue of subsection (1) above if the expenditure fell within that subsection.
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