s 93 Fixtures etc.
(1) Expenditure is not long-life asset expenditure if it is incurred on the provision of plant or machinery which is a fixture in, or is provided for use in, any building used wholly or mainly— (a) as a dwelling-house, hotel, office, retail shop or showroom, or (b) for purposes ancillary to the use referred to in paragraph (a). (2) In this section— “ fixture ” has the meaning given by section 173(1); “ retail shop ” includes any premises of a similar character where a retail trade or business, including repair work, is carried on.