86. Expenditure on integral features.

Where a person carrying on a qualifying activity1 incurs expenditure on the provision or replacement2 of an integral feature of a building or structure used by that person for the purposes of that activity, the statutory provisions3 relating to capital allowances in respect of plant or machinery apply as if:


    (1)     the expenditure were capital expenditure on the provision of plant or machinery for the purposes of the qualifying activity; and


    (2)     the person who incurred the expenditure owned plant or machinery as a result of incurring it