s 9 Capital Allowances Act 1968 Cu. 3
Where capital expenditure is or has been incurred on preparing, cutting, tunnelling or levelling land for the purposes of preparing the land as a site for the installation of machinery or plant, and apart from this section no allowance could be made in respect of that expenditure under this Chapter, or under Chapter II of this Part of this Act, then as regards that expenditureβ ; (a) the machinery or plant shall be treated for the purposes of this Chapier as a building or structure (whether or not it would be so treated apart from this section), and (b) section 14(1) of this Act shall apply with the omission of the reference to Chapter II of this Part of this Act.