Section 93 | Fixtures etc.

(1)Expenditure is not long-life asset expenditure if it is incurred on the provision of plant or machinery which is a fixture in, or is provided for use in, any building used wholly or mainly—

(a)as a dwelling-house, hotel, office, retail shop or showroom, or

(b)for purposes ancillary to the use referred to in paragraph (a).

(2)In this section—

“fixture” has the meaning given by section 173(1);

“retail shop” includes any premises of a similar character where a retail trade or business, including repair work, is carried on.