1.6 (v) Integral Features

Question 1

What do “integral features” include? x6

Answer 1

• Lifts, escalators and moving walkways;
• Space heating systems;
• Air-conditioning and air cooling systems;
• Hot and cold water systems (excluding toilet and kitchen facilities (this one is not in my old Tolley version)
• Electric lighting and power systems; and
• External solar shading.

Question 2

Where in the legislation can a list of “integral features” be found?

Answer 2

CAA 2001, s.33A(5) (Capital Allowances Act) in Part 1a of Yellow Tolley book