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Capital Allowances Act 1990

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This is the original version (as it was originally enacted).

72Security: supplementary

(1)For the purposes of section 71—

(a)a security asset is an asset which improves personal security,

(b)references to an asset do not include references to a car, a ship or an aircraft,

(c)references to an asset do not include references to a dwelling or grounds appurtenant to a dwelling, and

(d)references to an asset include references to equipment and to a structure (such as a wall).

(2)If the person incurring the expenditure intends the asset to be used solely to improve personal physical security, but there is another use which is incidental to improving personal physical security, that other use shall be ignored in construing section 71(4)(b).

(3)The fact that an asset improves the personal physical security of any member of the family or household of the individual concerned, as well as that of the individual, shall not prevent section 71(2) from applying.

(4)For the purposes of section 71, it is immaterial whether or not the asset becomes affixed to land (whether constituting a dwelling or otherwise).

(5)Section 71 applies where expenditure is incurred on or after 6th April 1989.

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