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Capital Allowances Act 2001
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35 Expenditure on plant or machinery for use in dwelling-house not qualifying expenditure in certain casesU.K.
This section has no associated Explanatory Notes
(1)This section applies if a person is carrying on a qualifying activity consisting of—
(a)an ordinary [F1UK] [F2property] business,
(b)an [F3ordinary overseas] property business, or
(c)special leasing of plant or machinery.
(2)The person’s expenditure is not qualifying expenditure if it is incurred in providing plant or machinery for use in a dwelling-house.
(3)If plant or machinery is provided partly for use in a dwelling-house and partly for other purposes, such apportionment of the expenditure incurred in providing that plant or machinery is to be made for the purposes of subsection (2) as is just and reasonable.
Textual Amendments
F1Word in s. 35(1)(a) inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(9)(a)
F2Word in s. 35(1)(a) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), , Sch. 1 para. 533 (with Sch. 2)
F3Words in s. 35(1)(b) substituted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(9)(b)
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