The WLR Daily case summaries
[2023] WLR(D) 228
Supreme Court
Revenue and Customs Commissioners v SSE Generation Ltd
[2023] UKSC 17
2023 March 23; May 17
Lord Reed PSC, Lord Briggs, Lord Hamblen, Lord Leggatt, Lord Stephens JJSC
Revenue— Corporation tax— Capital allowances— Taxpayer company constructing hydro-electric power station— Expenditure on items for collection and transmission of water to, through and from power station— Whether qualifying for capital allowances on provision of plant— Whether excluded from relief due to being “tunnel” or “aqueduct”— Appropriate approach where more than one ordinary meaning of statutory words—
Capital Allowances Act 2001 (c 2), s 22, List B, Item 1