C2

C1C5C4C3C6C7C8C9C10C11Part 2 Plant and machinery allowances

Annotations:
Modifications etc. (not altering text)
C1

Pt. 2 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 12 (with Sch. 10 para. 17(1)); S.I. 2003/120, art. 2, Sch. (with arts. 34) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

C5

Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 10, 22 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1

C4

Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 9(2), 21(2) (with s. 38(2)); S.I. 2004/2575, art. 2(1) , Sch. 1

C3

Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 4 ; S.I. 2004/2575 , art. 2(1) , Sch. 1

C6

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19

C7

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35

C8

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37

C9

Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24

C10

Pt. 2 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 73(7)-(11) (with s. 73(6))

C11

Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)

Chapter 3 Qualifying expenditure

Buildings, structures and land

22 Structures, assets and works

1

For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on—

a

the provision of a structure or other asset in list B, or

b

any works involving the alteration of land.

List B

Excluded structures and other assets

1.

A tunnel, bridge, viaduct, aqueduct, embankment or cutting.

2.

A way, hard standing (such as a pavement), road, railway, tramway, a park for vehicles or containers, or an airstrip or runway.

3.

An inland navigation, including a canal or basin or a navigable river.

4.

A dam, reservoir or barrage, including any sluices, gates, generators and other equipment associated with the dam, reservoir or barrage.

5.

A dock, harbour, wharf, pier, marina or jetty or any other structure in or at which vessels may be kept, or merchandise or passengers may be shipped or unshipped.

6.

A dike, sea wall, weir or drainage ditch.

7.

Any structure not within items 1 to 6 other than—

  1. a

    a structure (but not a building) within Chapter 2 of Part 3 (meaning of “industrial building”),

  2. b

    a structure in use for the purposes of an undertaking for the extraction, production, processing or distribution of gas, and

  3. c

    a structure in use for the purposes of a trade which consists in the provision of telecommunication, television or radio services.

2

The provision of a structure or other asset includes its construction or acquisition.

3

In this section—

a

“structure” means a fixed structure of any kind, other than a building (as defined by section 21(3)), and

b

“land” does not include buildings or other structures, but otherwise has the meaning given in Schedule 1 to the Interpretation Act 1978 (c. 30).

4

This section is subject to section 23 F1(but any reference in list C in subsection (4) of that section to “plant” does not include anything where expenditure on its provision is excluded by this section).