# Income Tax (Trading and Other Income) Act 2005, Section 826: Excluded capital expenditure

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

Capital expenditure (“excluded capital expenditure”) does not constitute qualifying expenditure for the purposes of CAA 2001 if it is—
(a) incurred by a relevant individual in a relevant chargeable period, and
(b) incurred on the provision of plant or machinery wholly or partly for the provision of qualifying care by the individual.

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/826 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-826
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.