s 273 Preparation of sites for plant or machinery
(1) Subsection (2) applies if— (a) capital expenditure is or has been incurred in preparing, cutting, tunnelling or levelling land for the purposes of preparing the land as a site for the installation of plant or machinery, and (b) no allowance could (apart from this section) be made in respect of that expenditure under this Part or Part 2 (plant and machinery allowances). (2) This Part has effect in relation to the expenditure as if— (a) the purpose of incurring the expenditure were to prepare the land as a site for the construction of a building, and (b) the installed plant or machinery were a building.