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HMRC internal manual

Capital Allowances Manual

IBA: Qualifying trade: Activities which are not the subjection of goods to a process

Subjection of goods to a process does not include:

  • site preparation: land is not goods or materials,
  • testing and inspection of cars for MOTs - looking at a car is not subjecting it to a process,
  • taking photographs: the operation of the camera is not itself a process because all that it does is allow light to be admitted,
  • acceleration of the normal process of growth, for example plants in greenhouses or chickens in broiler houses.