Do roller shutters qualify for AIA?

Do roller shutters qualify for AIA?

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A client moved into parents shop 2 years ago. They do not pay any rent. Roller shutters were fitted when shop was done up prior to my client moving in and paid for by parents. Client has now repaid parents for the roller shutters as the business is doing better.

Does this expenditure qualify for AIA?

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By marks
19th Jan 2013 20:00

no as per s21 CAA 2001 see below

shutters are specifically excluded from Cap Allowances in list A

 

21 BuildingsE+W+S+N.I.

This section has no associated Explanatory Notes

(1)For the purposes of this Act, expenditure on the provision of plant or machinery does not include expenditure on the provision of a building.

(2)The provision of a building includes its construction or acquisition.

(3)In this section, “building” includes an asset which—

(a)is incorporated in the building,

(b)although not incorporated in the building (whether because the asset is moveable or for any other reason), is in the building and is of a kind normally incorporated in a building, or

(c)is in, or connected with, the building and is in list A.

List A

Assets treated as buildings

1.Walls, floors, ceilings, doors, gates, shutters, windows and stairs.2.Mains services, and systems, for water, electricity and gas.3.Waste disposal systems.4.Sewerage and drainage systems.5.Shafts or other structures in which lifts, hoists, escalators and moving walkways are installed.6.Fire safety systems. 

 

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