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HMRC internal manual

Capital Allowances Manual

Plant and Machinery Allowances (PMA): buildings and structures: interests in land

Expenditure on the provision of plant or machinery does not include expenditure on the acquisition of an interest in land.

For these purposes ‘land’ does not include:

  • buildings or other structures, or
  • any asset which is so installed or otherwise fixed to any description of land as to become, in law, part of the land,


but otherwise has the meaning given in Schedule 1 to the Interpretation Act 1978. According to Schedule 1 of the Interpretation Act 1978 land includes buildings and other structures, land covered with water, and any estate, interest, easement, servitude or right in or over land.

Use the same definition of interest in land as you do in the fixtures legislation CA26000.