22 Structures, assets and works
Capital Allowances Act 2001 (2001 c 2) | Legislation

22  Structures, assets and works

(1)     For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on—

(a)     the provision of a structure or other asset in list B, or

(b)     any works involving the alteration of land.

LIST B
EXCLUDED STRUCTURES AND OTHER ASSETS

1     A tunnel, bridge, viaduct, aqueduct, embankment or cutting.

2     A way, hard standing (such as a pavement), road, railway, tramway,

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