Print 🖨 The rules are in Capital Allowances Act 2001. Sections 21 and 22 explain the Assets which can’t be claimed and Section 23 lists items that can be claimed Expenditure unaffected by sections 21 and 22 1. Machinery (including devices for providing motive power) not within any other item in this list. 2. Electrical … Continue reading Why are Capital Allowances important on commercial property?