# Capital Allowances Act 2001, Section 93: Fixtures etc.


(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—
(a) as a dwelling-house, hotel, office, retail shop or showroom, or
(b) for purposes ancillary to the use referred to in paragraph (a).
(2) In this section—
“fixture” has the meaning given by section 173(1);
“retail shop” includes any premises of a similar character where a retail trade or business, including repair work, is carried on.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/93 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.