Part 1 Introduction
Chapter 2 Exclusion of double relief
9 Interaction between fixtures claims and other claims
1
A person is not entitled to make a fixtures claim in respect of any capital expenditure relating to an asset if—
a
any person entitled to do so has at any previous time claimed an allowance under any Part other than Part 2, and
b
the claim was for an allowance in respect of capital expenditure relating, in whole or part, to the asset.
2
Subsection (1) does not prevent a person making a fixtures claim in respect of capital expenditure if—
a
the only previous claim was under Part 3F1, 3A or 6 (industrial buildings and research and development allowances), and
b
section 186(2)F2, 186A(2) or 187(2) (limit on amount of expenditure that may be taken into account) applies to that expenditure.
3
If a person entitled to do so has made a fixtures claim in respect of capital expenditure relating to an asset, no one is entitled to an allowance on a later claim under any Part other than Part 2 in respect of any capital expenditure relating to the asset.
4
A person makes a fixtures claim in respect of expenditure if he makes a claim (in the sense given in section 202(3)) under Chapter 14 of Part 2 in respect of the expenditure as expenditure on the provision of a fixture.