# Capital Allowances Act 2001, Section 28: Thermal insulation of ... buildings

Extent: E+W+S+N.I.

(1) This section applies to expenditure if a person carrying on a qualifying activity other than a UK property business or an overseas property business has incurred it in adding insulation against loss of heat to a building occupied by him for the purposes of the qualifying activity.
(2) This section also applies to expenditure if a person carrying on a qualifying activity consisting of a UK property business or an overseas property business has incurred it in adding insulation against loss of heat to a building let by him in the course of the business.
(2A) Subsection (2) is subject to section 35 (expenditure on plant or machinery for use in dwelling-house not qualifying expenditure).
(2B) This section does not apply to expenditure within subsection (2) if a deduction for that expenditure is allowable—
(a) under section 251 of CTA 2009, or
(b) under section 312 of ITTOIA 2005,
(deductions for expenditure on energy-saving items).
(2C) For the purposes of subsection (2B), whether such a deduction is allowable is to be determined without regard to subsection (1)(e) of the section in question.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/28 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.