Regulation 113 Capital items to which this Part appliesF1

land;

a building or part of a building;

a civil engineering work or part of a civil engineering work;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

an aircraft;

a ship, boat or other vessel.

in the case of an item falling within paragraph (2)(a) F3..., is the expenditure relating to its acquisition;

in the case of an item falling within paragraph (2)(b), (c), (e) or (f), is the expenditure relating to its—

not less than F4£600,000 where the item falls within paragraph (2)(a), (b) or (c);

not less than £50,000 where the item falls within paragraph F5(2)(e) or (f).