Farmer has constructed a shed which has an electrical system, lighting system and cold water system. Water comes in from the main and goes out via waste pipes to a septic tank. Can I regard the whole cold water system from mains to septic tank as being one cold water system? The legislation at https://www.legislation.gov.uk/ukpga/2001/2/section/33A merely says ‘a cold water system’.
Sewerage and drainage systems are included in https://www.legislation.gov.uk/ukpga/2001/2/section/21 List A as ‘Assets treated as buildings’. But the list also includes ‘Mains services, and systems, for water, electricity and gas’ which are integral systems. List A does specifically separate Waste disposal systems and Sewerage and drainage systems from ‘systems, for water’.
I get the impression 33A is more about systems that ‘supply’ water, electricity, lighting etc. But the legislation doesn’t actually state that.
I’d appreciate your thoughts.
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I would have thought that only part of what you describe is a cold water system.
When I lived in an area that had sewage services (mains drainage) the local water company charged separately (on one invoice) for water supply and for sewage services - although I could have considered the water pipes in and the drain pipes out as one system. Clearly the water company didn't view it like that.
Not sure if that helps you?
CA22330 (4th para) didn't help?
https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22330
It does help and is in accordance with the 'supply' which I feel was the intention of the legislation though as I said in my question, the legislation doesn't actually state that and as we all know HMRC aren't right all of the time.
Well, to my mind, there's a point in the process when cold water stops being cold water and adopts a completely different personality.
