[70U Plant or machinery leased with land: low percentage value]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Exclusion for certain plant or machinery leased with land]

[70U  Plant or machinery leased with land: low percentage value]

[(1)     This section applies where—

(a)     any plant or machinery (the “relevant plant or machinery”) is affixed to, or otherwise installed, in or on any land,

(b)     the plant or machinery is not background plant or machinery for any building situated in or on the land,

(c)     the plant or machinery is leased with the land under

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