19 November 2013
In the replies to the query Rent accounts, it was stated that the installation of central heating would qualify as an integral feature and therefore capital allowances would be available.
Reference was made to HMRC’s Capital Allowances Manual at CA 21200 and CA22330.
CAA 2001, s 15 lists various qualifying activities for the purposes of CA 2001, Part 2 (“plant and machinery allowances”) and these include:
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