Commentary

B3.311 Qualifying expenditure for plant and machinery allowances—exclusions

Business tax
Business tax | Commentary

B3.311 Qualifying expenditure for plant and machinery allowances—exclusions

Business tax | Commentary

B3.311 Qualifying expenditure for plant and machinery allowances—exclusions

Expenditure by MPs and others on accommodation

Expenditure is not qualifying expenditure if it is incurred in connection with the provision of overnight accommodation by members of:

  1.  

    •     the House of Commons

  2.  

    •     the Scottish Parliament

  3.  

    •     the National Assembly for Wales

  4.  

    •     the Northern Ireland Assembly1

See also CA23050.

Expenditure on plant or machinery for use in a dwelling house

If a person is carrying on a qualifying activity consisting of:

  1.  

    •     an ordinary UK property business

  2.  

    •     an ordinary overseas property business; or

  3.  

    •     special leasing of plant or machinery;

the person's expenditure

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