Capital Allowances Act 2001 section 23

Expenditure unaffected by sections 21 and 22

Section 23 identifies categories of expenditure that remain eligible for plant and machinery allowances despite the general exclusions for buildings and structures in sections 21 and 22.

• Expenditure covered by specific statutory provisions (thermal insulation, personal security, integral features, software, and film expenditure) is completely outside the scope of the buildings and structures exclusions.
• A detailed list of 33 categories of assets (List C) is also unaffected by the buildings and structures exclusions, preserving their potential to qualify as plant or machinery.
• Items 1 to 16 of List C are subject to an important restriction: they do not cover any asset whose main purpose is to insulate or enclose the interior of a building, or to provide a permanent interior wall, floor, or ceiling.
• Items 17 to 33 of List C cover specific structures and works — such as cold stores, holiday caravans, dry docks, storage tanks, and amusement park ride settings — that can qualify as plant or machinery without restriction by the permanent building exclusion.