- Latest available (Revised)
- Point in Time (12/08/2005)
- Original (As enacted)
Version Superseded: 21/07/2008
Point in time view as at 12/08/2005. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 23.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)Sections 21 and 22 do not apply to any expenditure to which any of the provisions listed in subsection (2) applies.
(2)The provisions are—
section 28 (thermal insulation of industrial buildings);
section 29 (fire safety);
section 30 (safety at designated sports grounds);
section 31 (safety at regulated stands at sports grounds);
section 32 (safety at other sports grounds);
section 33 (personal security);
section 71 (software and rights to software);
section [F1143 of ITTOIA 2005 or section] 40D of F(No.2)A 1992 (election relating to tax treatment of films expenditure).
(3)Sections 21 and 22 also do not affect the question whether expenditure on any item described in list C is, for the purposes of this Act, expenditure on the provision of plant or machinery.
(4)But items 1 to 16 of list C do not include any asset whose principal purpose is to insulate or enclose the interior of a building or to provide an interior wall, floor or ceiling which (in each case) is intended to remain permanently in place.
Expenditure unaffected by sections 21 and 22
1. | Machinery (including devices for providing motive power) not within any other item in this list. |
2. | Electrical systems (including lighting systems) and cold water, gas and sewerage systems provided mainly— (a) to meet the particular requirements of the qualifying activity, or (b) to serve particular plant or machinery used for the purposes of the qualifying activity. |
3. | Space or water heating systems; powered systems of ventilation, air cooling or air purification; and any floor or ceiling comprised in such systems. |
4. | Manufacturing or processing equipment; storage equipment (including cold rooms); display equipment; and counters, checkouts and similar equipment. |
5. | Cookers, washing machines, dishwashers, refrigerators and similar equipment; washbasins, sinks, baths, showers, sanitary ware and similar equipment; and furniture and furnishings. |
6. | Lifts, hoists, escalators and moving walkways. |
7. | Sound insulation provided mainly to meet the particular requirements of the qualifying activity. |
8. | Computer, telecommunication and surveillance systems (including their wiring or other links). |
9. | Refrigeration or cooling equipment. |
10. | Fire alarm systems; sprinkler and other equipment for extinguishing or containing fires. |
11. | Burglar alarm systems. |
12. | Strong rooms in bank or building society premises; safes. |
13. | Partition walls, where moveable and intended to be moved in the course of the qualifying activity. |
14. | Decorative assets provided for the enjoyment of the public in hotel, restaurant or similar trades. |
15. | Advertising hoardings; signs, displays and similar assets. |
16. | Swimming pools (including diving boards, slides and structures on which such boards or slides are mounted). |
17. | Any glasshouse constructed so that the required environment (namely, air, heat, light, irrigation and temperature) for the growing of plants is provided automatically by means of devices forming an integral part of its structure. |
18. | Cold stores. |
19. | Caravans provided mainly for holiday lettings. |
20. | Buildings provided for testing aircraft engines run within the buildings. |
21. | Moveable buildings intended to be moved in the course of the qualifying activity. |
22. | The alteration of land for the purpose only of installing plant or machinery. |
23. | The provision of dry docks. |
24. | The provision of any jetty or similar structure provided mainly to carry plant or machinery. |
25. | The provision of pipelines or underground ducts or tunnels with a primary purpose of carrying utility conduits. |
26. | The provision of towers to support floodlights. |
27. | The provision of— (a) any reservoir incorporated into a water treatment works, or (b) any service reservoir of treated water for supply within any housing estate or other particular locality. |
28. | The provision of— (a) silos provided for temporary storage, or (b) storage tanks. |
29. | The provision of slurry pits or silage clamps. |
30. | The provision of fish tanks or fish ponds. |
31. | The provision of rails, sleepers and ballast for a railway or tramway. |
32. | The provision of structures and other assets for providing the setting for any ride at an amusement park or exhibition. |
33. | The provision of fixed zoo cages. |
(5)In item 19 of list C, “caravan” includes, in relation to a holiday caravan site, anything that is treated as a caravan for the purposes of—
(a)the Caravan Sites and Control of Development Act 1960 (c. 62), or
(b)the Caravans Act (Northern Ireland) 1963 (c. 17 (N.I.)).
Textual Amendments
F1 Words in s. 23(2) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 530 (with Sch. 2 )
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Part you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Part you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: