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Capital Allowances Act 2001
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24Interests in land
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(1)For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on the acquisition of an interest in land.
(2)In this section “land” does not include—
(a)buildings or other structures, or
(b)any asset which is so installed or otherwise fixed to any description of land as to become, in law, part of the land,
but otherwise has the meaning given in Schedule 1 to the Interpretation Act 1978 (c. 30).
(3)Subject to subsection (2), “interest in land” has the meaning given by section 175 (definitions in connection with provisions about fixtures).
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