Section 22 | Structures, assets and works

From legislation.gov.uk

(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.

List B
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 section 21(3)), 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 section 23 (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