Section 22 | Structures, assets and works
From legislation.gov.uk
1 May 2026
(1)For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on—
(a)the provision of a structure or other asset in list B, or
(b)any works involving the alteration of land.
| 1. | A tunnel, bridge, viaduct, aqueduct, embankment or cutting. |
| 2. | A way, hard standing (such as a pavement), road, railway, tramway, a park for vehicles or containers, or an airstrip or runway. |
| 3. | An inland navigation, including a canal or basin or a navigable river. |
| 4. | A dam, reservoir or barrage, including any sluices, gates, generators and other equipment associated with the dam, reservoir or barrage. |
| 5. | A dock, harbour, wharf, pier, marina or jetty or any other structure in or at which vessels may be kept, or merchandise or passengers may be shipped or unshipped. |
| 6. | A dike, sea wall, weir or drainage ditch. |
| 7. | Any structure not within items 1 to 6 other than—a structure (but not a building) within Chapter 2 of Part 3 (meaning of “industrial building”),a structure in use for the purposes of an undertaking for the extraction, production, processing or distribution of gas, anda structure in use for the purposes of a trade which consists in the provision of telecommunication, television or radio services. |
(2)The provision of a structure or other asset includes its construction or acquisition.
(3)In this section—
(a)“structure” means a fixed structure of any kind, other than a building (as defined by ), and
(b)“land” does not include buildings or other structures, but otherwise has the meaning given in Schedule 1 to the Interpretation Act 1978 (c. 30).
(4)This section is subject to (but any reference in list C in subsection (4) of that section to “plant” does not include anything where expenditure on its provision is excluded by this section).F1