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Capital Allowances Act 1990

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This is the original version (as it was originally enacted).

13Expenditure on sites for machinery and plant

Where capital expenditure is or has been incurred on preparing, cutting, tunnelling or levelling land for the purposes of preparing the land as a site for the installation of machinery or plant, and apart from this section no allowance could be made in respect of that expenditure under this Part, or under Part II, then as regards that expenditure—

(a)the machinery or plant shall be treated for the purposes of this Part as a building or structure (whether or not it would be so treated apart from this section), and

(b)section 148(1) shall apply with the omission of the reference to Part II.

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