125 Other qualifying purposes
Capital Allowances Act 2001 (2001 c 2) | Legislation

125  Other qualifying purposes

(1)     Plant or machinery is used for a qualifying purpose at any time when subsection (2) or (4) applies.

(2)     This subsection applies if any of the persons listed in subsection (3) uses the plant or machinery for the purpose of a qualifying activity without leasing it.

(3)     The persons are—

(a)     the person (“X”) who incurred expenditure on the provision of the plant or machinery;

(b)     a person who is connected with

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