826Excluded capital expenditureU.K.
This section has no associated Explanatory Notes
Capital expenditure (βexcluded capital expenditureβ) does not constitute qualifying expenditure for the purposes of CAA 2001 if it isβ
(a)incurred by a relevant individual in a relevant chargeable period, and
(b)incurred on the provision of plant or machinery wholly or partly for the provision of foster care by the individual.