There are various types of capital allowances. By far the most common type of allowance is plant and machinery allowances. "Machinery" takes its normal meaning. "Plant" has no statutory definition, although the legislation does designate a few assets as plant (e.g. "integral features", expenditure on safety at sports grounds and personal security assets) and also defines what cannot be plant (called "buildings" and "structures"). Plant is defined by more than 100 years of case law. It is in essence business 'apparatus', which can in practice include many fixtures and fittings in buildings .