{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-21",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-21.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/21",
  "kind": "section",
  "number": "21",
  "heading": "Buildings",
  "text": "(1) For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on the provision of a building.\n(2) The provision of a building includes its construction or acquisition.\n(3) In this section, “building” includes an asset which—\n(a) is incorporated in the building,\n(b) although not incorporated in the building (whether because the asset is moveable or for any other reason), is in the building and is of a kind normally incorporated in a building, or\n(c) is in, or connected with, the building and is in list A.\nList A\nAssets treated as buildings\n1.\nWalls, floors, ceilings, doors, gates, shutters, windows and stairs.\n2.\nMains services, and systems, for water, electricity and gas.\n3.\nWaste disposal systems.\n4.\nSewerage and drainage systems.\n5.\nShafts or other structures in which lifts, hoists, escalators and moving walkways are installed.\n6.\nFire safety systems.\n(4) This section is subject to section 23 (but any reference in list C in subsection (4) of that section to “plant” does not include anything where expenditure on its provision is excluded by this section).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 21(4) inserted (with effect in accordance with s. 35(3) of the amending Act) by Finance Act 2019 (c. 1), s. 35(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/21",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}