23 Expenditure unaffected by sections 21 and 22
Capital Allowances Act 2001 (2001 c 2) | Legislation

23  Expenditure unaffected by sections 21 and 22

(1)     Sections 21 and 22 do not apply to any expenditure to which any of the provisions listed in subsection (2) applies.

(2)     The provisions are—

section 28 (thermal insulation of .Ìý.Ìý. buildings);

.Ìý.Ìý.

.Ìý.Ìý.

.Ìý.Ìý.

.Ìý.Ìý.

section 33 (personal security);

[section 33A (integral features);]

section 71 (software and rights to software);

section [143 of ITTOIA 2005 or section] 40D of F(No 2)A 1992 (election relating to tax treatment of films expenditure).

(3)     Sections 21 and 22 also do not affect the question whether expenditure on any item described in list C is, for the purposes of this Act, expenditure on the provision of plant or machinery.

(4)     But items 1 to 16 of list C do not include any asset whose principal purpose is to insulate or enclose the interior of a building or to

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