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Section 22 Structures, assets and works

United Kingdom

(1)

For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on—

(a)

the provision of a structure or other asset in list B, or

(b)

any works involving the alteration of land.

List B

Excluded structures and other assets

1.A tunnel, bridge, viaduct, aqueduct, embankment or cutting.
2.A way, hard standing (such as a pavement), road, railway, tramway, a park for vehicles or containers, or an airstrip or runway.
3.An inland navigation, including a canal or basin or a navigable river.
4.A dam, reservoir or barrage, including any sluices, gates, generators and other equipment associated with the dam, reservoir or barrage.
5.A dock, harbour, wharf, pier, marina or jetty or any other structure in or at which vessels may be kept, or merchandise or passengers may be shipped or unshipped.
6.A dike, sea wall, weir or drainage ditch.
7.

Any structure not within items 1 to 6 other than—

  1. (a)

    a structure (but not a building) within Chapter 2 of Part 3 (meaning of “industrial building”),

  2. (b)

    a structure in use for the purposes of an undertaking for the extraction, production, processing or distribution of gas, and

  3. (c)

    a structure in use for the purposes of a trade which consists in the provision of telecommunication, television or radio services.

(2)

The provision of a structure or other asset includes its construction or acquisition.

(3)

In this section—

(a)

“structure” means a fixed structure of any kind, other than a building (as defined by section 21(3)), and

(b)

“land” does not include buildings or other structures, but otherwise has the meaning given in Schedule 1 to the Interpretation Act 1978 (c. 30).

(4)

This section is subject to section 23 F1(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).

Annotations

Textual amendments

F1

Words in s. 22(4) inserted (with effect in accordance with s. 35(3) of the amending Act) by Finance Act 2019 (c. 1), s. 35(2)

Notes on Part 2

Modifications

C1

Pt. 2 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 12 (with Sch. 10 para. 17(1)); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

C2

Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 10, 22 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1

C3

Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 9(2), 21(2) (with s. 38(2)); S.I. 2004/2575, art. 2(1) , Sch. 1

C4

Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 4 ; S.I. 2004/2575 , art. 2(1) , Sch. 1

C5

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19

C6

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35

C7

Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37

C8

Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24

C9

Pt. 2 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 73(7)-(11) (with s. 73(6))

C10

Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)