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under Section 56A(1) of the Taxes Management Act 1970 from a decision of the Special Commissioners of Income Tax dated 30 January 2003 and communicated to the appellants on 30 January 2003
(a)a person carrying on a trade has incurred capital expenditure on the provision of machinery or plant wholly and exclusively for the purposes of the trade, and
(b)in consequence of his incurring that expenditure, the machinery or plant belongs or has belonged to him,
allowances and charges shall be made to and on him in accordance with the following provisions of this section." [3]The main contention of the appellants was that the expenditure was excluded from capital allowances for plant and machinery by Schedule AA1, which was introduced by the Finance Act 1994. Paragraph 2 of that Schedule provided inter alia as follows:
(2)This paragraph applies to any structure or other asset which falls within column 1 of the following Table ('Table2').
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