Part 2U.K. Plant and machinery allowances

Chapter 14U.K. Fixtures

Further provisionsU.K.

202 InterpretationU.K.

(1)Any reference in this Chapter to a person being entitled to an allowance in respect of expenditure on the provision of a fixture includes the person having a pool to which expenditure on the provision of the fixture has been allocated.

But this is subject to subsection (2).

(2)If—

(a)expenditure on the provision of the fixture has been allocated to a pool, and

(b)the person is required under section 61(1) to bring the disposal value of the fixture into account in the pool,

the person is not entitled to an allowance in respect of the expenditure allocated to that pool for any chargeable period after that in which the disposal event occurs.

(3)For the purposes of this Chapter, a person makes a claim in respect of expenditure if he—

(a)makes a claim for an allowance in respect of that expenditure,

(b)makes a tax return in which that expenditure is taken into account in determining his available qualifying expenditure for the purposes of this Part, or

(c)gives notice of an amendment of a tax return which provides for that expenditure to be so taken into account.

203 Amendment of returns etc.U.K.

(1)If a person who has made a tax return (“the taxpayer”) becomes aware that, after making it, anything in it has become incorrect for any of the reasons given in subsection (2), the taxpayer must give notice to [F1an officer of Revenue and Customs] specifying how the return needs to be amended.

(2)The reasons are that—

(a)an approval given for the purposes of section 180 (affordable warmth programme) has been withdrawn;

(b)section 181(2), 182(2) [F2, 182A(2)] or 184(2) (another person has a prior right) applies in the taxpayer’s case;

(c)section 185 (restriction on qualifying expenditure where another person has claimed an allowance) applies in the taxpayer’s case;

(d)an election is made under section 198 or 199 (election to fix apportionment);

(e)section 200(4) (reduction in amount which can be fixed by an election) applies in the taxpayer’s case.

(3)The notice must be given within 3 months beginning with the day on which the taxpayer first became aware that anything contained in the tax return had become incorrect for any of the reasons given in subsection (2).

(4)All such assessments and adjustments of assessments are to be made as are necessary to give effect to this Chapter.

204 Appeals etc.U.K.

(1)Subsections (2) and (3) apply if—

(a)any question arises as to whether any plant or machinery has become, in law, part of a building or other land, and

(b)that question is material to the tax liability (for whatever period) of two or more persons.

(2)The question is to be determined, for the purposes of the tax of all the persons concerned, by the [F3tribunal].

[F4(3)An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.]

(4)Subsections (5) and (6) apply if any question relating to an election under section 198 or 199 (apportionments) arises for determination by [F5the tribunal] for the purposes of any proceedings before [F6it].

(5)The [F7tribunal] must determine the question separately from any other questions in those proceedings.

[F8(6)Each of the persons who has joined in the election is entitled to be a party to the proceedings of the tribunal concerned with the determination of the question; and the tribunal’s determination has effect as if made in an appeal to which each of those persons was a party.]