Capital Allowances Act 2001

Expenditure on thermal insulation [F1and personal security] U.K.

27 Application of Part to thermal insulation [F2and personal security] U.K.

(1)Subsection (2) has effect in relation to expenditure if—

(a)it is expenditure to which [F3section 28 or 33] applies, and

(b)an allowance under Part 2 or a deduction in respect of the expenditure could not, in the absence of this section, be made in calculating the income from the qualifying activity in question.

(2)This Part (including in particular section 11(4)) applies as if—

(a)the expenditure were capital expenditure on the provision of plant or machinery for the purposes of the qualifying activity in question, and

(b)the person who incurred the expenditure owned plant or machinery as a result of incurring it.

28 Thermal insulation of F4... buildingsU.K.

(1)This section applies to expenditure if a person carrying on a qualifying activity [F5other than an ordinary [F6UK] property business or an [F7ordinary overseas] property business] has incurred it in adding insulation against loss of heat to [F8a] building occupied by him for the purposes of [F9the qualifying activity].

(2)This section also applies to expenditure if a person carrying on a qualifying activity consisting of an ordinary [F6UK] [F10property] business [F11or an [F7ordinary overseas] property business] has incurred it in adding insulation against loss of heat to [F12a] building let by him in the course of the business.

[F13(2A)Subsection (2) is subject to section 35 (expenditure on plant or machinery for use in dwelling-house not qualifying expenditure).

(2B)This section does not apply to expenditure within subsection (2) if a deduction for that expenditure is allowable—

(a)under [F14section 251 of CTA 2009], or

(b)under section 312 of ITTOIA 2005,

(deductions for expenditure on energy-saving items).

(2C)For the purposes of subsection (2B), whether such a deduction is allowable is to be determined without regard to subsection (1)(e) of the section in question.]

F15(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1629 Fire safetyU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1730 Safety at designated sports groundsU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1831 Safety at regulated stands at sports groundsU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1932 Safety at other sports groundsU.K.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

33 Personal securityU.K.

(1)This section applies to expenditure if—

(a)it is incurred by an individual or partnership of individuals in connection with the provision for, or for use by, the individual, or any of the individuals, of a security asset,

(b)the individual or partnership is carrying on a relevant qualifying activity, and

(c)the special threat conditions are met.

(2)The special threat conditions are that—

(a)the asset is provided or used to meet a threat which—

(i)is a special threat to the individual’s personal physical security, and

(ii)arises wholly or mainly because of the relevant qualifying activity, and

(b)the person incurring the expenditure—

(i)has the sole object of meeting that threat in incurring that expenditure, and

(ii)intends the asset to be used solely to improve personal physical security.

(3)If—

(a)the person incurring the expenditure intends the asset to be used solely to improve personal physical security, but

(b)there is another use which is incidental to improving personal physical security,

that other use is ignored for the purposes of this section.

(4)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, does not prevent this section from applying.

(5)If—

(a)the asset is not intended to be used solely to improve personal physical security, but the expenditure incurred on it would otherwise be expenditure to which this section applies, and

(b)the person incurring the expenditure intends the asset to be used partly to improve personal physical security,

this section applies only to the proportion of the expenditure attributable to the intended use to improve personal physical security.

(6)In this section “security asset” means an asset which improves personal security; and here “asset”—

(a)does not include—

(i)a car, ship or aircraft, or

(ii)a dwelling or grounds appurtenant to a dwelling, but

(b)subject to paragraph (a), includes equipment, a structure (such as a wall) and an asset which becomes fixed to land.

F20(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(8)In this section “relevant qualifying activity” means a qualifying activity consisting of—

(a)a trade,

(b)an ordinary [F21UK] [F22property] business,

(c)a [F23UK furnished] holiday lettings business,

(d)an [F24ordinary overseas] property business, F25...

[F26(da)an EEA furnished holiday lettings business, or]

(e)a profession or vocation.