Held, appeal allowed. Applying the ordinary meaning of the words used in the context of section 11(4)(a) of the Capital Allowances Act 2001, the requirement that, in order to be “qualifying expenditure”, the expenditure had to be “on” the provision of plant indicated a narrow test, requiring a close connection between the expenditure and the plant provided. The primary cost was the purchase price of the plant, whether that were an off-the-shelf item or a commissioned bespoke item.