[33A Expenditure on provision or replacement of integral features]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Expenditure on integral features]

[33A  Expenditure on provision or replacement of integral features]

[(1)     This section applies where a person carrying on a qualifying activity incurs expenditure on the provision or replacement of an integral feature of a building or structure used by the person for the purposes of the qualifying activity.

(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,

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