C1C5C4C3C6C7C8C9Part 2 Plant and machinery allowances
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
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
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
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35
Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37
Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24
Chapter 3 Qualifying expenditure
Expenditure on thermal insulation, safety measures, etc.
28 Thermal insulation of F3... buildings
1
This section applies to expenditure if a person carrying on a qualifying activity F4other than an ordinary F11UK property business or an F12ordinary overseas property business has incurred it in adding insulation against loss of heat to F5a building occupied by him for the purposes of F6the qualifying activity.
2
This section also applies to expenditure if a person carrying on a qualifying activity consisting of an ordinary F11UKF2property business F1or an F12ordinary overseas property business has incurred it in adding insulation against loss of heat to F7a building let by him in the course of the business.
F82A
Subsection (2) is subject to section 35 (expenditure on plant or machinery for use in dwelling-house not qualifying expenditure).
2B
This section does not apply to expenditure within subsection (2) if a deduction for that expenditure is allowable—
a
under F10section 251 of CTA 2009, or
b
under section 312 of ITTOIA 2005,
(deductions for expenditure on energy-saving items).
2C
For the purposes of subsection (2B), whether such a deduction is allowable is to be determined without regard to subsection (1)(e) of the section in question.
F93
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)