Capital Allowances Act 2001

28 Thermal insulation of F1... buildingsU.K.

(1)This section applies to expenditure if a person carrying on a qualifying activity [F2other than an ordinary property business or an overseas property business] has incurred it in adding insulation against loss of heat to [F3a] building occupied by him for the purposes of [F4the qualifying activity].

(2)This section also applies to expenditure if a person carrying on a qualifying activity consisting of an ordinary [F5property] business [F6or an overseas property business] has incurred it in adding insulation against loss of heat to [F7a] building let by him in the course of the business.

[F8(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 section 31ZA of ICTA, 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.]

F9(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .