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HMRC internal manual

Employment Income Manual

Deductions from earnings: capital allowances: use of machinery or plant for business entertaining does not qualify for capital allowances

Section 269 CAA 2001

Capital allowances cannot be given in respect of the use of machinery or plant for business entertainment. The meaning of “entertainment” is explained at EIM32580.

If an employee is entitled to capital allowances for items that he or she has provided, you should treat any use for business entertaining purposes as private use when apportioning the allowances under EIM36570.