(1)Section 51 of the M1Capital Allowances Act 1990 (application and interpretation of Chapter VI: plant and machinery: fixtures) is amended as follows.
(2)In subsection (1) for the words from the beginning to “other land" substitute—
“(1)This Chapter applies to determine entitlement to allowances under this Part in respect of expenditure on the provision of machinery or plant that is, or becomes, a fixture;”.
(3)In subsection (2) (definitions), for the definition of “fixture" substitute—
““fixture”, subject to subsection (2A) below, means machinery or plant that is so installed or otherwise fixed in or to a building or other description of land as to become, in law, part of that building or other land;”.
(4)After subsection (2), insert—
“(2A)In this Chapter—
“fixture” includes any boiler, or water-filled radiator, installed in a building as part of a space or water heating system; and
“relevant land”, in relation to such a fixture, means the building in which it is so installed.”.
(5)For subsection (8) substitute—
“(8)Nothing in this Chapter affects the entitlement of any person to an allowance by virtue of section 154 (allowances in respect of contributions to capital expenditure).”.
(6)The amendments in this section shall be deemed always to have had effect.