{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-93",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-93.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/93",
  "kind": "section",
  "number": "93",
  "heading": "Fixtures etc.",
  "text": "(1) Expenditure is not long-life asset expenditure if it is incurred on the provision of plant or machinery which is a fixture in, or is provided for use in, any building used wholly or mainly—\n(a) as a dwelling-house, hotel, office, retail shop or showroom, or\n(b) for purposes ancillary to the use referred to in paragraph (a).\n(2) In this section—\n“fixture” has the meaning given by section 173(1);\n“retail shop” includes any premises of a similar character where a retail trade or business, including repair work, is carried on.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/93",
    "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."
}