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There are specific rules that relate to certain deductions under the cash basis¹. The rules for the deduction of capital expenditure are similar to those relating to the cash basis for trading income (see B2.101A). Deduction of capital expenditure is allowed provided it is not one of the following²:

1. Ìý

   •ÌýÌýÌýÌý capital expenditure on, or in connection with, the acquisition or disposal, or potential acquisition or disposal³, of a business or part of a business

2. Ìý

   •ÌýÌýÌýÌý capital expenditure on, or in connection with, education or training

3. Ìý

   •ÌýÌýÌýÌý capital expenditure incurred on, or in connection with the provision, alteration or disposal, or potential provision, alteration or disposal, of land. However, this does not prevent a deduction being available on the installation of a depreciating property fixture, provided it is not expenditure on the provision of:

4. 1. Ìý

      –ÌýÌýÌýÌý a building; wall, floor, ceiling, door, gate, shutter, window, or stairs

   2. Ìý

      –ÌýÌýÌýÌý a waste disposal, sewerage or drainage system, or

   3. Ìý

      –ÌýÌýÌýÌý a shaft for a lift, hoist,