EIM36580 - Deductions from earnings: capital allowances: use of plant or machinery for business entertaining
Section 269 CAA 2001
Capital allowances cannot be given in respect of the use of plant or machinery for business entertainment. See CA27200.
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.