Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relevant date.

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....Higher-rate depreciation on a windmill turns on whether it was commissioned and exported electricity before the relevant date. The notes state that a commissioning certificate, grid-interconnection evidence, electricity-generation report and contemporaneous readiness letter supported commissioning in September 2004. They contrast this material with reliance on missing transport and insurance documents, characterising the latter approach as ignoring relevant evidence. The reported conclusion is that the windmill qualified for depreciation at the higher rate, with the appellate authority's position restored.....