Commentary

B3.310 Qualifying expenditure for plant and machinery allowances—expenditure on thermal insulation and personal security

Business tax
Business tax | Commentary

B3.310 Qualifying expenditure for plant and machinery allowances—expenditure on thermal insulation and personal security

Business tax | Commentary

B3.310 Qualifying expenditure for plant and machinery allowances—expenditure on thermal insulation and personal security

Expenditure of the types defined below is treated as meeting the general conditions for plant and machinery allowances, provided such an allowance or a deduction in respect of the expenditure could not otherwise be made in calculating the income from the qualifying activity in question1.

For HMRC guidance on qualifying expenditure in relation to thermal insulation and personal security, see CA22220, CA22270.

Thermal insulation

Where a person is carrying on a qualifying activity other than an ordinary UK property business or an ordinary overseas property business2, expenditure carried out by him in insulating the building against loss of heat is regarded as expenditure incurred for the purposes of the activity in the provision of plant or machinery and as a result of which the plant or machinery is owned by him3. The expenditure thus qualifies for capital allowances and is added to the special rate pool (see B3.332)4. Relief

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