Capital Allowances Act 2001 section 9

Interaction between fixtures claims and other claims

Section 9 deals with the interaction between fixtures claims under the plant and machinery allowances regime and claims for capital allowances under other parts of the Act, establishing rules to prevent double relief on the same asset.

• A fixtures claim is blocked where any person has previously claimed a capital allowance under a part of the Act other than Part 2 (plant and machinery) in respect of expenditure relating to the same asset
• An exception applies where the only previous claim was for industrial buildings allowances, business premises renovation allowances, or research and development allowances, and a statutory cap limits the expenditure that can be taken into account for the fixtures claim
• Once a valid fixtures claim has been made, no subsequent claim under any other part of the Act (other than Part 2) can be made in respect of capital expenditure relating to the same asset
• A "fixtures claim" is specifically defined as a claim made under the fixtures provisions in Chapter 14 of Part 2, treating the expenditure as being on the provision of a fixture