The following Tax precedent Produced in partnership with Martin Wilson provides comprehensive and up to date legal information covering:
In this clause 1:
means Capital Allowances Act 2001
means those items forming part of the Tenant’s Works which constitute plant or machinery under CAA 2001
£[insert figure] plus VAT (if any)
Qualifying SBA Assets
means those items forming part of the Tenant’s Works on which expenditure qualifies for structures and buildings allowances under Part 2A of CAA 2001
Special Rate Plant
means plant or machinery on which expenditure would be classified as special rate expenditure under CAA 2001, s 104A
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