Capital Allowances Act 2001 section 22

Structures, assets and works

Section 22 excludes expenditure on certain structures, listed assets and land alteration works from qualifying as expenditure on plant or machinery for capital allowances purposes.

• Expenditure on structures listed in List B (such as tunnels, bridges, roads, docks, dams, sea walls and drainage ditches) and on works involving the alteration of land cannot qualify as plant or machinery expenditure.
• A catch-all provision excludes any fixed structure of any kind not already named in the list, subject to three exceptions: certain industrial buildings, structures used for gas extraction or distribution, and structures used for telecommunications, television or radio services.
• The cost of constructing or acquiring a structure or asset counts as expenditure on its provision, so the exclusion applies equally whether you build or buy the structure.
• Section 23 can override these exclusions in specific circumstances, but where it refers to "plant" in its own List C, that does not bring back into scope anything already excluded by section 22.