Capital Allowances Act 2001 section 70T

Orders relating to background plant or machinery for a building

Section 70T gives the Treasury the power to make orders that clarify and define what counts as "background plant or machinery" for a building, supplementing the excluded lease provisions in section 70R.

• The Treasury can issue orders listing examples of plant or machinery to help illustrate what falls within or outside the definition of background plant or machinery for a building.
• The Treasury can also make orders that specifically deem certain types of plant or machinery to be, or not to be, background plant or machinery for a building.
• Orders can make different provisions for different circumstances, including different types of building, and can include incidental, consequential, supplemental, or transitional provisions.
• The first order made under this section can apply retrospectively, but no earlier than 1st April 2006.