# Capital Allowances Act 2001, Section 270BI: Provision of plant or machinery


Expenditure which is capital expenditure on the provision of plant or machinery for the purposes of Part 2 (plant and machinery allowances) is “excluded expenditure” for the purposes of this Part.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/270BI (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-270BI
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.