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Capital Allowances Act 2001

โ–ธ Part 1 โ€“ Introduction (ss 1-10)
  • โ–ธ Chapter 1 โ€“ Capital allowances: general (ss 1-6)
    • Section 1 โ€“ Capital allowances [CAA 2001 s 1]
    • Section 1A โ€“ Capital allowances and charges: cash basis [CAA 2001 s 1A]
    • Section 2 โ€“ General means of giving effect to capital allowances [CAA 2001 s 2]
    • Section 3 โ€“ Claims for capital allowances [CAA 2001 s 3]
    • Section 4 โ€“ Capital expenditure [CAA 2001 s 4]
    • Section 5 โ€“ When capital expenditure is incurred [CAA 2001 s 5]
    • Section 6 โ€“ Meaning of "chargeable period" [CAA 2001 s 6]
  • โ–ธ Chapter 1A โ€“ Trades attracting Northern Ireland rate of corporation tax (ss 6A-6E)
    • Section 6A โ€“ "NIRE company" and SME (Northern Ireland employer) company [CAA 2001 s 6A]
    • Section 6B โ€“ โ€œNorthern Ireland firmโ€ etc. [CAA 2001 s 6B]
    • Section 6C โ€“ "NI rate activity" [CAA 2001 s 6C]
    • Section 6D โ€“ NI rate activity treated as separate trade [CAA 2001 s 6D]
    • Section 6E โ€“ Giving effect to allowances and charges: NI rate activity cases [CAA 2001 s 6E]
  • โ–ธ Chapter 2 โ€“ Exclusion of double relief (ss 7-10)
    • Section 7 โ€“ No double allowances [CAA 2001 s 7]
    • Section 8 โ€“ No double relief through pooling under Part 2 (plant and machinery allowances) [CAA 2001 s 8]
    • Section 9 โ€“ Interaction between fixtures claims and other claims [CAA 2001 s 9]
    • Section 10 โ€“ Interpretation [CAA 2001 s 10]
โ–ธ Part 2 โ€“ Plant and machinery allowances (ss 11-270)
  • โ–ธ Chapter 1 โ€“ Introduction (ss 11-14)
    • Section 11 โ€“ General conditions as to availability of plant and machinery allowances [CAA 2001 s 11]
    • Section 12 โ€“ Expenditure incurred before qualifying activity carried on [CAA 2001 s 12]
    • Section 13 โ€“ Use for qualifying activity of plant or machinery provided for other purposes [CAA 2001 s 13]
    • Section 13A โ€“ Use for other purposes of plant or machinery previously used for long funding leasing [CAA 2001 s 13A]
    • Section 13B โ€“ Use for other purposes of plant or machinery: property businesses [CAA 2001 s 13B]
    • Section 14 โ€“ Use for qualifying activity of plant or machinery which is a gift [CAA 2001 s 14]
  • โ–ธ Chapter 2 โ€“ Qualifying activities (ss 15-20)
    • Section 15 โ€“ Qualifying activities [CAA 2001 s 15]
    • Section 16 โ€“ Ordinary UK property businesses [CAA 2001 s 16]
    • Section 17 โ€“ UK furnished holiday lettings businesses [CAA 2001 s 17]
    • Section 17A โ€“ Ordinary overseas property business [CAA 2001 s 17A]
    • Section 17B โ€“ EEA furnished holiday lettings businesses [CAA 2001 s 17B]
    • Section 18 โ€“ Managing the investments of a company with investment business [CAA 2001 s 18]
    • Section 19 โ€“ Special leasing of plant or machinery [CAA 2001 s 19]
    • Section 20 โ€“ Employments and offices [CAA 2001 s 20]
  • โ–ธ Chapter 3 โ€“ Qualifying expenditure (ss 21-38ZA)
    • Buildings, Structures and land (ss 21-25)
    • Demolition costs (ss 26)
    • Expenditure on thermal insulation and personal security (ss 27-33)
    • Expenditure on integral features (ss 33A-33B)
    • Exclusion of certain types of expenditure (ss 34-38ZA)
  • โ–ธ Chapter 3A โ€“ AIA qualifying expenditure (ss 38A-38B)
    • Section 38A โ€“ AIA qualifying expenditure [CAA 2001 s 38A]
    • Section 38B โ€“ General exclusions applying to section 38A [CAA 2001 s 38B]
  • โ–ธ Chapter 4 โ€“ First-year qualifying expenditure (ss 39-51)
    • General (ss 39)
    • Types of expenditure which may qualify for first-year allowances (ss 40-46)
    • Expenditure of small or medium-sized enterprises (ss 47-49)
    • Supplementary (ss 50-51)
  • โ–ธ Chapter 5 โ€“ Allowances and charges (ss 51A-66A)
    • Annual investment allowance (ss 51A-51N)
    • First-year allowances (ss 52)
    • Prevention of double relief (ss 52A)
    • Pooling (ss 53-54)
    • Writing-down and balancing allowances and balancing charges (ss 55-56A)
    • Available qualifying expenditure (ss 57-59)
    • Special balancing charge in cases of temporary full expensing etc. (ss 59A-59C)
    • Disposal events and disposal values: general (ss 60-64A)
    • The final chargeable period (ss 65)
    • List of provisions outside this Chapter about disposal values (ss 66)
    • Application of Chapter to person leaving cash basis (ss 66A)
    • Effect of changes in Northern Ireland status of SME company or SME partnership (ss 66B-66E)
  • โ–ธ Chapter 6 โ€“ Hire-purchase etc. and plant or machinery provided by lessee (ss 67-70E)
    • Hire-purchase and similar contracts (ss 67-69)
    • Plant or machinery provided by lessee (ss 70)
    • Lessees under long funding leases (ss 70A-70E)
  • โ–ธ Chapter 6A โ€“ Interpretation of provisions about long funding leases (ss 70F-70YJ)
    • Introductory (ss 70F)
    • Meaning of โ€œlong funding leaseโ€ etc (ss 70G-70J)
    • Meaning of โ€œplant or machinery leaseโ€ (ss 70K-70M)
    • The tests for being a funding lease (ss 70N-70P)
    • Leases excluded by right of lessor etc to claim capital allowances (ss 70Q)
    • Excluded leases of background plant or machinery for a building (ss 70R-70T)
    • Exclusion for certain plant or machinery leased with land (ss 70U)
    • Avoidance (ss 70V)
    • Transfers, assignments, novations, leaseback, variations etc (ss 70W-70YD)
    • Interpretation (ss 70YE-70YJ)
  • โ–ธ Chapter 7 โ€“ Computer software (ss 71-73)
    • Section 71 โ€“ Software and rights to software [CAA 2001 s 71]
    • Section 72 โ€“ Disposal values [CAA 2001 s 72]
    • Section 73 โ€“ Limit on disposal values [CAA 2001 s 73]
  • โ–ธ Chapter 8 โ€“ Cars, etc. (ss 74-82)
    • Cars above the cost threshold (ss 74-79)
    • Vehicles provided for purposes of employment or office (ss 80)
    • Interpretation (ss 81-82)
  • โ–ธ Chapter 9 โ€“ Short-life assets (ss 83-89)
    • Section 83 โ€“ Meaning of "short-life asset" [CAA 2001 s 83]
    • Section 84 โ€“ Cases in which short-life asset treatment is ruled out [CAA 2001 s 84]
    • Section 85 โ€“ Election for short-life asset treatment: procedure [CAA 2001 s 85]
    • Section 86 โ€“ Short-life asset pool [CAA 2001 s 86]
    • Section 87 โ€“ Short-life assets provided for leasing [CAA 2001 s 87]
    • Section 88 โ€“ Sales at under-value [CAA 2001 s 88]
    • Section 89 โ€“ Disposal to connected person [CAA 2001 s 89]
  • โ–ธ Chapter 10 โ€“ Long-life assets (ss 90-104)
    • Long-life asset expenditure (ss 90-92)
    • Expenditure excluded from being long-life asset expenditure (ss 93-100)
    • Rules applying to long-life asset expenditure (ss 101-102)
    • Anti-avoidance provisions (ss 103-104)
  • โ–ธ Chapter 10A โ€“ Special rate expenditure (ss 104A-104G)
    • Special rate expenditure (ss 104A-104B)
    • Rules applying to special rate expenditure (ss 104C-104G)
  • โ–ธ Chapter 11 โ€“ Overseas leasing (ss 105-126)
    • Basic terms (ss 105-106)
    • Certain expenditure to be pooled (ss 107-108)
    • Allowances reduced or, in certain cases, prohibited (ss 109-110)
    • Recovery of excess allowances (ss 111-113)
    • Recovery of allowances given in cases where prohibition applies (ss 114-115)
    • Application of Chapter in relation to joint lessees (ss 116-117)
    • Duties to supply information (ss 118-120)
    • Qualifying purposes (ss 121-125)
    • Minor definitions (ss 126)
  • โ–ธ Chapter 12 โ€“ Ships (ss 127-158)
    • Pooling and postponement of allowances (ss 127-133)
    • Deferment of balancing charges (ss 134-139)
    • Attribution of deferred amounts (ss 140-145)
    • Expenditure on new shipping (ss 146-150)
    • Qualifying ships (ss 151-154)
    • Deferment of balancing charges: supplementary provisions (ss 155-156)
    • Further provisions (ss 157-158)
  • โ–ธ Chapter 13 โ€“ Provisions affecting mining and oil industries (ss 159-171)
    • Expenditure connected with mineral extraction trades (ss 159-161)
    • Expenditure connected with reuse etc. of offshore oil infrastructure (ss 161A-161D)
    • Provisions relating to ring fence trades (ss 162-165)
    • Restrictions on allowances: anti-avoidance (ss 165A-165E)
    • Transfers of interests in oil fields: anti-avoidance (ss 166)
    • Oil production sharing contracts (ss 167-171)
  • โ–ธ Chapter 14 โ€“ Fixtures (ss 172-204)
    • Introduction (ss 172-175A)
    • Persons who are treated as owners of fixtures (ss 176-184)
    • Restrictions on amount of qualifying expenditure (ss 185-187B)
    • Cessation of ownership of fixtures (ss 188-192A)
    • Acquisition of ownership of fixture when another ceases to own it (ss 193-195B)
    • Disposal values (ss 196-197)
    • Election to fix apportionment (ss 198-201)
    • Further provisions (ss 202-204)
  • โ–ธ Chapter 15 โ€“ Asset provided or used only partly for qualifying activity (ss 205-208A)
    • Section 205 โ€“ Reduction of annual investment allowance and first-year allowances [CAA 2001 s 205]
    • Section 206 โ€“ Single asset pool etc [CAA 2001 s 206]
    • Section 207 โ€“ Reduction of allowances and charges on expenditure in single asset pool [CAA 2001 s 207]
    • Section 208 โ€“ Effect of significant reduction in use for purposes of qualifying activity [CAA 2001 s 208]
    • Section 208A โ€“ Cars: disposal value in avoidance cases [CAA 2001 s 208A]
  • โ–ธ Chapter 16 โ€“ Partial depreciation subsidies (ss 209-212)
    • Section 209 โ€“ Meaning of "partial depreciation subsidy" [CAA 2001 s 209]
    • Section 210 โ€“ Reduction of annual investment allowance and first-year allowances [CAA 2001 s 210]
    • Section 211 โ€“ Single asset pool etc [CAA 2001 s 211]
    • Section 212 โ€“ Reduction of allowances and charges on expenditure in single asset pool [CAA 2001 s 212]
  • โ–ธ Chapter 16ZA โ€“ Asset provided or used only partly for NI rate activity (ss 212ZA-212ZF)
    • Section 212ZA โ€“ Apportionment of expenditure incurred partly for NI rate activity [CAA 2001 s 212ZA]
    • Section 212ZB โ€“ Single asset pool etc [CAA 2001 s 212ZB]
    • Section 212ZC โ€“ Allowances and charges on expenditure in single asset pool [CAA 2001 s 212ZC]
    • Section 212ZD โ€“ Effect of significant change in balance of use [CAA 2001 s 212ZD]
    • Section 212ZE โ€“ Application of Chapter to partnerships [CAA 2001 s 212ZE]
    • Section 212ZF โ€“ "Main rate activity" [CAA 2001 s 212ZF]
  • โ–ธ Chapter 16A โ€“ Avoidance involving allowance buying (ss 212A-212S)
    • Introduction (ss 212A-212B)
    • Qualifying change (ss 212C-212I)
    • Relevant excess of allowances (ss 212J-212L)
    • Limiting conditions (ss 212LA)
    • Unallowable purpose (ss 212M)
    • What happens when Chapter applies (ss 212N-212S)
  • โ–ธ Chapter 16B โ€“ Cap on first-year allowances... (ss 212T-212U)
    • Section 212T โ€“ Cap on first-year allowances: zero-emission goods vehicles [CAA 2001 s 212T]
    • Section 212U โ€“ Cap on first-year allowances: expenditure on plant and machinery for use in designated assisted areas [CAA 2001 s 212U]
  • โ–ธ Chapter 17 โ€“ Other anti-avoidance (ss 213-233)
    • Relevant transactions (ss 213)
    • Restrictions on allowances (ss 214-218A)
    • Finance leases and certain operating leases (ss 219-220)
    • Sale and finance leasebacks (ss 221-226)
    • Sale and leaseback: election for special treatment (ss 227-228)
    • Finance leaseback: parties' income and profits (ss 228A-228J)
    • Disposal of plant or machinery subject to lease where income retained (ss 228K-228MC)
    • Miscellaneous and supplementary (ss 229-233)
  • โ–ธ Chapter 18 โ€“ Additional VAT liabilities and rebates (ss 234-246)
    • Introduction (ss 234)
    • Additional VAT liability (ss 235-237)
    • Additional VAT rebate (ss 238-239)
    • Short-life assets: balancing allowance (ss 240)
    • Anti-avoidance (ss 241-246)
  • โ–ธ Chapter 19 โ€“ Giving effect to allowances and charges (ss 247-262A)
    • Trades (ss 247)
    • Property businesses (ss 248-250A)
    • Activities analogous to trades (ss 251-252)
    • Companies with investment business (ss 253)
    • Long-term business (ss 254-257)
    • Special leasing of plant or machinery (ss 258-261A)
    • Employments and offices (ss 262)
    • First-year tax credits (ss 262A)
  • โ–ธ Chapter 20 โ€“ Supplementary provisions (ss 262AA-270)
    • Co-ownership authorised contractual schemes (ss 262AA-262AF)
    • Partnerships and successions (ss 263-268)
    • Cars etc (ss 268A-268E)
    • Miscellaneous (ss 269-270)
โ–ธ Part 2A โ€“ Structures and buildings allowances (ss 270AA-270IH)
  • โ–ธ Chapter 1 โ€“ Introduction (ss 270AA-270AB)
    • Section 270AA โ€“ Structures and buildings allowances [CAA 2001 s 270AA]
    • Section 270AB โ€“ Date on which construction begins [CAA 2001 s 270AB]
  • โ–ธ Chapter 2 โ€“ Qualifying expenditure (ss 270BA-270BN)
    • Meaning of โ€œqualifying expenditureโ€ (ss 270BA)
    • Qualifying expenditure incurred on construction (ss 270BB)
    • Qualifying expenditure incurred on purchase (ss 270BC-270BF)
    • Excluded expenditure (ss 270BG-270BI)
    • Expenditure treated as expenditure on construction (ss 270BJ-270BK)
    • Supplementary provision about expenditure (ss 270BL-270BN)
  • โ–ธ Chapter 2A โ€“ Freeport qualifying expenditure (ss 270BNA-270BNC)
    • Section 270BNA โ€“ Meaning of "freeport qualifying expenditure" [CAA 2001 s 270BNA]
    • Section 270BNB โ€“ Apportionment [CAA 2001 s 270BNB]
    • Section 270BNC โ€“ Power to amend meaning of "freeport qualifying expenditure" etc. [CAA 2001 s 270BNC]
  • โ–ธ Chapter 3 โ€“ Qualifying use and qualifying activities (ss 270CA-270CG)
    • Qualifying activities (ss 270CA-270CD)
    • Qualifying use (ss 270CE-270CG)
  • โ–ธ Chapter 4 โ€“ The relevant interest in the building or structure (ss 270DA-270DE)
    • Section 270DA โ€“ General rule as to what is the relevant interest [CAA 2001 s 270DA]
    • Section 270DB โ€“ Interest acquired on completion of construction [CAA 2001 s 270DB]
    • Section 270DC โ€“ Effect of creation of subordinate interest [CAA 2001 s 270DC]
    • Section 270DD โ€“ Leases granted for 35 years or more [CAA 2001 s 270DD]
    • Section 270DE โ€“ Merger of leasehold interest [CAA 2001 s 270DE]
  • โ–ธ Chapter 5 โ€“ Calculating the allowance: supplementary provision (ss 270EA-270EC)
    • Section 270EA โ€“ Proportionate adjustment in certain cases [CAA 2001 s 270EA]
    • Section 270EB โ€“ Multiple uses [CAA 2001 s 270EB]
    • Section 270EC โ€“ Research and development [CAA 2001 s 270EC]
  • โ–ธ Chapter 6 โ€“ Highway undertakings (ss 270FA-270FC)
    • Section 270FA โ€“ Carrying on of highway undertakings [CAA 2001 s 270FA]
    • Section 270FB โ€“ The relevant interest [CAA 2001 s 270FB]
    • Section 270FC โ€“ Cases where highway concession is to be treated as extended [CAA 2001 s 270FC]
  • โ–ธ Chapter 7 โ€“ Additional VAT liabilities and rebates (ss 270GA-270GC)
    • Introduction (ss 270GA)
    • Additional VAT liabilities (ss 270GB)
    • Additional VAT rebates (ss 270GC)
  • โ–ธ Chapter 7A โ€“ Adjustment for pre-April 2020 allowance (s 270GD)
    • Section 270GD โ€“ Adjustment for pre-April 2020 allowance [CAA 2001 s 270GD]
  • โ–ธ Chapter 8 โ€“ Giving effect to allowances (ss 270HA-270HI)
    • Trades (ss 270HA)
    • Property businesses (ss 270HB)
    • Activities analogous to trades (ss 270HC-270HD)
    • Companies with investment business (ss 270HE)
    • Long-term business (ss 270HF-270HI)
  • โ–ธ Chapter 9 โ€“ Supplementary provisions (ss 270IA-270IH)
    • Evidence of qualifying expenditure etc (ss 270IA)
    • Anti-avoidance (ss 270IB)
    • Co-ownership authorised contractual schemes (ss 270IC-270IF)
    • Leases (ss 270IG-270IH)
โ–ธ Part 3 โ€“ Industrial buildings allowances (ss 271-360)
  • โ–ธ Chapter 1 โ€“ Introduction (ss 271-273)
    • Section 271 โ€“ Industrial buildings allowances [CAA 2001 s 271]
    • Section 272 โ€“ Expenditure on the construction of a building [CAA 2001 s 272]
    • Section 273 โ€“ Preparation of sites for plant or machinery [CAA 2001 s 273]
  • โ–ธ Chapter 2 โ€“ Industrial buildings (ss 274-295)
    • Buildings in use for the purposes of a qualifying trade (ss 274-278)
    • Qualifying hotels and sports pavilions (ss 279-280)
    • Commercial buildings (enterprise zones) (ss 281)
    • Supplementary provisions (ss 282-285)
  • โ–ธ Chapter 3 โ€“ The relevant interest in the building (ss 286-291)
    • Section 286 โ€“ General rule as to what is the relevant interest [CAA 2001 s 286]
    • Section 287 โ€“ Interest acquired on completion of construction [CAA 2001 s 287]
    • Section 288 โ€“ Effect of creation of subordinate interest [CAA 2001 s 288]
    • Section 289 โ€“ Merger of leasehold interest [CAA 2001 s 289]
    • Section 290 โ€“ Election to treat grant of lease exceeding 50 years as sale [CAA 2001 s 290]
    • Section 291 โ€“ Supplementary provisions with respect to elections [CAA 2001 s 291]
  • โ–ธ Chapter 4 โ€“ Qualifying expenditure (ss 292-304)
    • Introduction (ss 292-293)
    • Qualifying expenditure (ss 294-297)
    • Qualifying enterprise zone expenditure (ss 298-301)
    • Part of โ€“ expenditure within time limit for qualifying enterprise zone expenditure (ss 302-304)
  • โ–ธ Chapter 5 โ€“ Initial allowances (ss 305-308)
    • Section 305 โ€“ Initial allowances for qualifying enterprise zone expenditure [CAA 2001 s 305]
    • Section 306 โ€“ Amount of initial allowance and period for which allowance made [CAA 2001 s 306]
    • Section 307 โ€“ Building not industrial building when first used etc [CAA 2001 s 307]
    • Section 308 โ€“ Grants affecting entitlement to initial allowances [CAA 2001 s 308]
  • โ–ธ Chapter 6 โ€“ Writing-down allowances (ss 309-313A)
    • Section 309 โ€“ Entitlement to writing-down allowance [CAA 2001 s 309]
    • Section 310 โ€“ Basic rule for calculating amount of allowance [CAA 2001 s 310]
    • Section 311 โ€“ Calculation of allowance after sale of relevant interest [CAA 2001 s 311]
    • Section 312 โ€“ Allowance limited to residue of qualifying expenditure [CAA 2001 s 312]
    • Section 313 โ€“ Meaning of "the residue of qualifying expenditure" [CAA 2001 s 313]
    • Section 313A โ€“ Calculation of allowance after sale of relevant interest: anti-avoidance [CAA 2001 s 313A]
  • โ–ธ Chapter 7 โ€“ Balancing adjustments (ss 314-331)
    • General (ss 314-317)
    • Calculation of balancing adjustments (ss 318-320)
    • Meaning of โ€œthe relevant period of ownershipโ€ etc. (ss 321-324)
    • Balancing allowances restricted where sale subject to subordinate interest (ss 325-326)
    • Qualifying enterprise zone expenditure: effect of realising capital value (ss 327-331)
  • โ–ธ Chapter 8 โ€“ Writing off qualifying expenditure (ss 332-340)
    • Section 332 โ€“ Introduction [CAA 2001 s 332]
    • Section 333 โ€“ Writing off initial allowances [CAA 2001 s 333]
    • Section 334 โ€“ Writing off writing-down allowances [CAA 2001 s 334]
    • Section 335 โ€“ Writing off research and development allowances [CAA 2001 s 335]
    • Section 336 โ€“ Writing off expenditure when building not an industrial building [CAA 2001 s 336]
    • Section 337 โ€“ Writing off or increase of expenditure where balancing adjustment made [CAA 2001 s 337]
    • Section 338 โ€“ Writing off capital value which has been realised [CAA 2001 s 338]
    • Section 339 โ€“ Crown or other person not within the charge to tax entitled to the relevant interest [CAA 2001 s 339]
    • Section 340 โ€“ Treatment of demolition costs [CAA 2001 s 340]
  • โ–ธ Chapter 9 โ€“ Highway undertakings (ss 341-344)
    • Section 341 โ€“ Carrying on of highway undertakings [CAA 2001 s 341]
    • Section 342 โ€“ The relevant interest [CAA 2001 s 342]
    • Section 343 โ€“ Balancing adjustment on ending of concession [CAA 2001 s 343]
    • Section 344 โ€“ Cases where highway concession is to be treated as extended [CAA 2001 s 344]
  • โ–ธ Chapter 10 โ€“ Additional VAT liabilities and rebates (ss 345-351)
    • Introduction (ss 345)
    • Additional VAT liabilities (ss 346-348)
    • Additional VAT rebates (ss 349-351)
  • โ–ธ Chapter 11 โ€“ Giving effect to allowances and charges (ss 352-355)
    • Section 352 โ€“ Trades [CAA 2001 s 352]
    • Section 353 โ€“ Lessors and licensors [CAA 2001 s 353]
    • Section 354 โ€“ Buildings temporarily out of use [CAA 2001 s 354]
    • Section 355 โ€“ Buildings for miners etc: carry-back of balancing allowances [CAA 2001 s 355]
  • โ–ธ Chapter 12 โ€“ Supplementary provisions (ss 356-360)
    • Section 356 โ€“ Apportionment of sums partly referable to non-qualifying assets [CAA 2001 s 356]
    • Section 357 โ€“ Arrangements having an artificial effect on pricing [CAA 2001 s 357]
    • Section 358 โ€“ Requisitioned land [CAA 2001 s 358]
    • Section 359 โ€“ Provisions applying on termination of lease [CAA 2001 s 359]
    • Section 360 โ€“ Meaning of "lease" etc. [CAA 2001 s 360]
โ–ธ Part 3A โ€“ Business premises renovation allowances (ss 360A-360ZA)
  • โ–ธ Chapter 1 โ€“ Introduction (ss 360)
    • Section 360A โ€“ Business premises renovation allowances [CAA 2001 s 360A]
  • โ–ธ Chapter 2 โ€“ Qualifying expenditure (ss 360B-360BA)
    • Section 360B โ€“ Meaning of "qualifying expenditure" [CAA 2001 s 360B]
    • Section 360BA โ€“ Expenditure not treated as qualifying expenditure if delay in carrying out works etc. [CAA 2001 s 360BA]
  • โ–ธ Chapter 3 โ€“ Qualifying buildings and qualifying business premises (ss 360C-360D)
    • Section 360C โ€“ Meaning of "qualifying building" [CAA 2001 s 360C]
    • Section 360D โ€“ Meaning of "qualifying business premises" [CAA 2001 s 360D]
  • โ–ธ Chapter 4 โ€“ The relevant interest in the qualifying building (ss 360E-360F)
    • Section 360E โ€“ General rule as to what is the relevant interest [CAA 2001 s 360E]
    • Section 360F โ€“ Interest acquired on completion of conversion [CAA 2001 s 360F]
  • โ–ธ Chapter 5 โ€“ Initial Allowances (ss 360G-360H)
    • Section 360G โ€“ Initial allowances [CAA 2001 s 360G]
    • Section 360H โ€“ Premises not qualifying business premises or relevant interest sold before premises first used or let [CAA 2001 s 360H]
  • โ–ธ Chapter 6 โ€“ Writing-down allowances (ss 360I-360K)
    • Section 360I โ€“ Entitlement to writing-down allowances [CAA 2001 s 360I]
    • Section 360J โ€“ Amount of allowance [CAA 2001 s 360A]
    • Section 360K โ€“ Meaning of "the residue of qualifying expenditure" [CAA 2001 s 360K]
  • โ–ธ Chapter 7 โ€“ Grants in respect of qualifying expenditure (ss 360L)
    • Section 360L โ€“ Grants affecting entitlement to allowances [CAA 2001 s 360L]
  • โ–ธ Chapter 8 โ€“ Balancing adjustments (ss 360M-360P)
    • Section 360M โ€“ When balancing adjustments are made [CAA 2001 s 360M]
    • Section 360N โ€“ Balancing events [CAA 2001 s 360N]
    • Section 360O โ€“ Proceeds from balancing events [CAA 2001 s 360O]
    • Section 360P โ€“ Calculation of balancing adjustments [CAA 2001 s 360P]
  • โ–ธ Chapter 9 โ€“ Writing off qualifying expenditure (ss 360Q-360S)
    • Section 360Q โ€“ Introduction [CAA 2001 s 360Q]
    • Section 360R โ€“ Writing off initial allowances and writing-down allowances [CAA 2001 s 360R]
    • Section 360S โ€“ Treatment of demolition costs [CAA 2001 s 360S]
  • โ–ธ Chapter 10 โ€“ Additional VAT liabilities and rebates (ss 360T-360Y)
    • Section 360T โ€“ Introduction [CAA 2001 s 360T]
    • Section 360U โ€“ Additional VAT liabilities and initial allowances [CAA 2001 s 360U]
    • Section 360V โ€“ Additional VAT liabilities and writing-down allowances [CAA 2001 s 360V]
    • Section 360W โ€“ Additional VAT liabilities and writing off initial allowances [CAA 2001 s 360W]
    • Section 360X โ€“ Additional VAT rebates and balancing adjustments [CAA 2001 s 360X]
    • Section 360Y โ€“ Additional VAT rebates and writing off qualifying expenditure [CAA 2001 s 360Y]
  • โ–ธ Chapter 11 โ€“ Supplementary provisions (ss 360Z-360Z4)
    • Section 360Z โ€“ Giving effect to allowances and charges: trades [CAA 2001 s 360Z]
    • Section 360Z1 โ€“ Giving effect to allowances and charges: lessors and licensees [CAA 2001 s 360Z1]
    • Section 360Z2 โ€“ Apportionment of sums partly referable to non-qualifying assets [CAA 2001 s 360Z2]
    • Section 360Z3 โ€“ Provisions applying on termination of lease [CAA 2001 s 360Z3]
    • Section 360Z4 โ€“ Meaning of "lease" etc. [CAA 2001 s 360Z4]
โ–ธ Part 4 โ€“ Agricultural buildings allowances (ss 361-393)
  • โ–ธ Chapter 1 โ€“ Introduction (ss 361-363)
    • Section 361 โ€“ Agricultural buildings allowances [CAA 2001 s 361]
    • Section 362 โ€“ Meaning of "husbandry" [CAA 2001 s 362]
    • Section 363 โ€“ Expenditure on the construction of a building [CAA 2001 s 363]
  • โ–ธ Chapter 2 โ€“ The relevant interest (ss 364-368)
    • Section 364 โ€“ General rule as to what is the relevant interest [CAA 2001 s 364]
    • Section 365 โ€“ Effect of creation of subordinate lease [CAA 2001 s 365]
    • Section 366 โ€“ Interest conveyed or assigned by way of security [CAA 2001 s 366]
    • Section 367 โ€“ Merger of leasehold interest [CAA 2001 s 367]
    • Section 368 โ€“ Provisions applying on ending of lease [CAA 2001 s 368]
  • โ–ธ Chapter 3 โ€“ Qualifying expenditure (ss 369-371)
    • Section 369 โ€“ Capital expenditure on construction of agricultural building [CAA 2001 s 369]
    • Section 370 โ€“ Purchase of relevant interest before first use of agricultural building [CAA 2001 s 370]
    • Section 371 โ€“ Different relevant interests in different parts of the related agricultural land [CAA 2001 s 371]
  • โ–ธ Chapter 4 โ€“ Writing-down allowances (ss 372-379)
    • Section 372 โ€“ Entitlement to writing-down allowance [CAA 2001 s 372]
    • Section 373 โ€“ Basic rule for calculating amount of allowance [CAA 2001 s 373]
    • Section 374 โ€“ First use of building not for purposes of husbandry, etc [CAA 2001 s 374]
    • Section 375 โ€“ Effect of acquisition of relevant interest after first use of building [CAA 2001 s 375]
    • Section 376 โ€“ Calculation of allowance after acquisition [CAA 2001 s 376]
    • Section 377 โ€“ Chargeable period when balancing adjustment made [CAA 2001 s 377]
    • Section 378 โ€“ Allowance limited to residue of qualifying expenditure [CAA 2001 s 378]
    • Section 379 โ€“ Final writing-down allowance [CAA 2001 s 379]
  • โ–ธ Chapter 5 โ€“ Balancing adjustments (ss 380-390)
    • General (ss 380-384)
    • Calculation of balancing adjustments (ss 385-390)
  • โ–ธ Chapter 6 โ€“ Supplementary provisions (ss 391-393)
    • Giving effect to allowances and charges (ss 391-392)
    • Meaning of โ€œfreehold interestโ€, โ€œleaseโ€ etc. (ss 393)
โ–ธ Part 4A โ€“ Flat Conversion Allowances (ss 393A-393W)
  • โ–ธ Chapter 1 โ€“ Introduction (s 393A)
    • Section 393A โ€“ Flat conversion allowances [CAA 2001 s 393A]
  • โ–ธ Chapter 2 โ€“ Qualifying expenditure (s 393B)
    • Section 393B โ€“ Meaning of "qualifying expenditure" [CAA 2001 s 393B]
  • โ–ธ Chapter 3 โ€“ Qualifying buildings and qualifying flats
    • Section 393C โ€“ Meaning of "qualifying building" [CAA 2001 s 393C]
    • Section 393D โ€“ Meaning of "qualifying flat" [CAA 2001 s 393D]
    • Section 393E โ€“ High value flats [CAA 2001 s 393E]
  • โ–ธ Chapter 4 โ€“ The relevant interest in the flat (ss 393F-393G)
    • Section 393F โ€“ General rule as to what is the relevant interest [CAA 2001 s 393F]
    • Section 393G โ€“ Interest acquired on completion of conversion [CAA 2001 s 393G]
  • โ–ธ Chapter 5 โ€“ Initial allowances (ss 393H-393I)
    • Section 393H โ€“ Initial allowances [CAA 2001 s 393H]
    • Section 393I โ€“ Flat not qualifying flat or relevant interest sold before flat first let [CAA 2001 s 393I]
  • โ–ธ Chapter 6 โ€“ Writing-down allowances (ss 393J-393L)
    • Section 393J โ€“ Entitlement to writing-down allowances [CAA 2001 s 393J]
    • Section 393K โ€“ Amount of allowance [CAA 2001 s 393K]
    • Section 393L โ€“ Meaning of "the residue of qualifying expenditure" [CAA 2001 s 393L]
  • โ–ธ Chapter 7 โ€“ Balancing adjustments (ss 393M-393P)
    • Section 393M โ€“ When balancing adjustments are made [CAA 2001 s 393M]
    • Section 393N โ€“ Balancing events [CAA 2001 s 393N]
    • Section 393O โ€“ Proceeds from balancing events [CAA 2001 s 393O]
    • Section 393P โ€“ Calculation of balancing adjustments [CAA 2001 s 393P]
  • โ–ธ Chapter 8 โ€“ Writing off qualifying expenditure (ss 393Q-393S)
    • Section 393Q โ€“ Introduction [CAA 2001 s 393Q]
    • Section 393R โ€“ Writing off initial allowances and writing-down allowances [CAA 2001 s 393R]
    • Section 393S โ€“ Treatment of demolition costs [CAA 2001 s 393S]
  • โ–ธ Chapter 9 โ€“ Supplementary provisions (ss 393T-393W)
    • Section 393T โ€“ Giving effect to allowances and charges [CAA 2001 s 393T]
    • Section 393U โ€“ Apportionment of sums partly referable to non-qualifying assets [CAA 2001 s 393U]
    • Section 393V โ€“ Provisions applying on termination of lease [CAA 2001 s 393V]
    • Section 393W โ€“ Meaning of "lease" etc. [CAA 2001 s 393W]
โ–ธ Part 5 โ€“ Mineral extraction allowances (ss 394-436)
  • โ–ธ Chapter 1 โ€“ Introduction (ss 394-399)
    • Section 394 โ€“ Mineral extraction allowances [CAA 2001 s 394]
    • Section 395 โ€“ Qualifying expenditure [CAA 2001 s 395]
    • Section 396 โ€“ Meaning of "mineral exploration and access" [CAA 2001 s 396]
    • Section 397 โ€“ Meaning of "mineral asset" [CAA 2001 s 397]
    • Section 398 โ€“ Relationship between main types of qualifying expenditure [CAA 2001 s 398]
    • Section 399 โ€“ Expenditure excluded from being qualifying expenditure [CAA 2001 s 399]
  • โ–ธ Chapter 2 โ€“ Qualifying expenditure on mineral exploration and access (ss 400-402)
    • Section 400 โ€“ Qualifying expenditure on mineral exploration and access [CAA 2001 s 400]
    • Section 401 โ€“ Pre-trading exploration expenditure [CAA 2001 s 401]
    • Section 402 โ€“ Pre-trading expenditure on plant or machinery [CAA 2001 s 402]
  • โ–ธ Chapter 3 โ€“ Qualifying expenditure on acquiring a mineral asset (ss 403-406)
    • Section 403 โ€“ Qualifying expenditure on acquiring a mineral asset [CAA 2001 s 403 ]
    • Section 404 โ€“ Exclusion of undeveloped market value of land [CAA 2001 s 404]
    • Section 405 โ€“ Qualifying expenditure where buildings or structures cease to be used [CAA 2001 s 405]
    • Section 406 โ€“ Reduction where premium relief previously allowed [CAA 2001 s 406]
  • โ–ธ Chapter 4 โ€“ Qualifying expenditure: second-hand assets (ss 407-413)
    • Assets reflecting expenditure on mineral exploration and access (ss 407-409)
    • Qualifying expenditure on assets limited by reference to historic costs (ss 410-413)
  • โ–ธ Chapter 5 โ€“ Other kinds of qualifying expenditure (ss 414-416ZE)
    • Section 414 โ€“ Expenditure on works likely to become valueless [CAA 2001 s 414]
    • Section 415 โ€“ Contribution to buildings or works for benefit of employees abroad [CAA 2001 s 415]
    • Section 416 โ€“ Non-ring fence trades: expenditure on restoration within 3 years of ceasing to trade [CAA 2001 s 416]
    • Section 416ZA โ€“ Ring fence trades: expenditure on site restoration [CAA 2001 s 416ZA]
    • Section 416ZB โ€“ "Notional accounting period" [CAA 2001 s 416ZB]
    • Section 416ZC โ€“ Site restoration services supplied by connected person [CAA 2001 s 416ZC]
    • Section 416ZD โ€“ Restriction on allowance available [CAA 2001 s 416ZD]
    • Section 416ZE โ€“ Allowance where site restoration undertaken for other participators in oil field [CAA 2001 s 416ZE]
  • โ–ธ Chapter 5A โ€“ First-year qualifying expenditure (416A-416C)
    • General (ss 416A)
    • Types of expenditure which may qualify for first year allowances (ss 416B)
    • Supplementary (ss 416C)
  • โ–ธ Chapter 6 โ€“ Allowances and charges (ss 416D-431D)
    • First-year allowances (ss 416D-416E)
    • Writing-down and balancing allowances and balancing charges (ss 417-418)
    • Unrelieved qualifying expenditure (ss 419-419A)
    • Disposal values (ss 420-425)
    • Cases in which a person is entitled to a balancing allowance (ss 426-431D)
  • โ–ธ Chapter 7 โ€“ Supplementary provisions (ss 432-436)
    • Section 432 โ€“ Giving effect to allowances and charges [CAA 2001 s 432]
    • Section 433 โ€“ Treatment of demolition costs [CAA 2001 s 433]
    • Section 434 โ€“ Time when expenditure incurred [CAA 2001 s 434]
    • Section 435 โ€“ Shares in assets [CAA 2001 s 435]
    • Section 436 โ€“ Meaning of "development" etc. [CAA 2001 s 436]
โ–ธ Part 6 โ€“ Research and development allowances (ss 437-451)
  • โ–ธ Chapter 1 โ€“ Introduction (ss 437-438)
    • Section 437 โ€“ Research and development allowances [CAA 2001 s 437]
    • Section 438 โ€“ Expenditure on research and development [CAA 2001 s 438]
  • โ–ธ Chapter 2 โ€“ Qualifying expenditure (ss 439-440)
    • Section 439 โ€“ Qualifying expenditure [CAA 2001 s 439]
    • Section 439A โ€“ Qualifying expenditure incurred for purposes of NI rate activity [CAA 2001 s 439A]
    • Section 440 โ€“ Excluded expenditure: land [CAA 2001 s 440]
  • โ–ธ Chapter 3 โ€“ Allowances and charges (ss 441-445)
    • Section 441 โ€“ Allowances [CAA 2001 s 441]
    • Section 442 โ€“ Balancing charges [CAA 2001 s 442]
    • Section 443 โ€“ Disposal values and disposal events [CAA 2001 s 443]
    • Section 444 โ€“ Disposal events: chargeable period for which disposal value is to be brought into account [CAA 2001 s 444]
    • Section 445 โ€“ Costs of demolition [CAA 2001 s 445]
  • โ–ธ Chapter 4 โ€“ Additional VAT liabilities and rebates (ss 446-449)
    • Section 446 โ€“ Introduction [CAA 2001 s 446]
    • Section 447 โ€“ Additional VAT liability treated as additional expenditure etc. [CAA 2001 s 447]
    • Section 448 โ€“ Additional VAT rebate generates disposal value [CAA 2001 s 448]
    • Section 449 โ€“ Effect on balancing charges of additional VAT rebates in earlier chargeable periods [CAA 2001 s 449]
  • โ–ธ Chapter 5 โ€“ Supplementary provisions (ss 450-451)
    • Section 450 โ€“ Giving effect to allowances and charges [CAA 2001 s 450]
    • Section 451 โ€“ Sales: time of cessation of ownership [CAA 2001 s 451]
โ–ธ Part 7 โ€“ Know-how allowances (ss 452-463)
  • โ–ธ Chapter 1 โ€“ Introduction (ss 452-453)
    • Section 452 โ€“ Know-how allowances [CAA 2001 s 452]
    • Section 453 โ€“ Know-how as property [CAA 2001 s 453]
  • โ–ธ Chapter 2 โ€“ Qualifying expenditure (ss 454-455)
    • Section 454 โ€“ Qualifying expenditure [CAA 2001 s 454]
    • Section 455 โ€“ Excluded expenditure [CAA 2001 s 455]
  • โ–ธ Chapter 3 โ€“ Allowances and charges (ss 456-463)
    • Section 456 โ€“ Pooling of expenditure [CAA 2001 s 456]
    • Section 457 โ€“ Determination of entitlement or liability [CAA 2001 s 457]
    • Section 458 โ€“ Amount of allowances and charges [CAA 2001 s 458]
    • Section 459 โ€“ Available qualifying expenditure [CAA 2001 s 459]
    • Section 460 โ€“ Allocation of qualifying expenditure to pools [CAA 2001 s 460]
    • Section 461 โ€“ Unrelieved qualifying expenditure [CAA 2001 s 461]
    • Section 461A โ€“ Unrelieved qualifying expenditure: entry to cash basis [CAA 2001 s 461A]
    • Section 462 โ€“ Disposal values [CAA 2001 s 462]
    • Section 462A โ€“ Persons leaving cash basis [CAA 2001 s 462A]
    • Section 463 โ€“ Giving effect to allowances and charges [CAA 2001 s 463]
โ–ธ Part 8 โ€“ Patent allowances (ss 464-483)
  • โ–ธ Chapter 1 โ€“ Introduction (ss 464-466)
    • Section 464 โ€“ Patent allowances [CAA 2001 s 464]
    • Section 465 โ€“ Future patent rights [CAA 2001 s 465]
    • Section 466 โ€“ Grant of licences [CAA 2001 s 466]
  • โ–ธ Chapter 2 โ€“ Qualifying expenditure (ss 467-469)
    • Section 467 โ€“ Qualifying expenditure [CAA 2001 s 467]
    • Section 468 โ€“ Qualifying trade expenditure [CAA 2001 s 468]
    • Section 469 โ€“ Qualifying non-trade expenditure [CAA 2001 s 469]
  • โ–ธ Chapter 3 โ€“ Allowances and charges (ss 470-477A)
    • Section 470 โ€“ Pooling of expenditure [CAA 2001 s 470]
    • Section 471 โ€“ Determination of entitlement or liability [CAA 2001 s 471]
    • Section 472 โ€“ Amount of allowances and charges [CAA 2001 s 472]
    • Section 473 โ€“ Available qualifying expenditure [CAA 2001 s 473]
    • Section 474 โ€“ Allocation of qualifying expenditure to pools [CAA 2001 s 474]
    • Section 475 โ€“ Unrelieved qualifying expenditure [CAA 2001 s 475]
    • Section 475A โ€“ Unrelieved qualifying expenditure: entry to cash basis [CAA 2001 s 475A]
    • Section 476 โ€“ Disposal value of patent rights [CAA 2001 s 476]
    • Section 477 โ€“ Limit on amount of disposal value [CAA 2001 s 477]
    • Section 477A โ€“ Persons leaving cash basis [CAA 2001 s 477A]
  • โ–ธ Chapter 4 โ€“ Giving effect to allowances and charges (ss 478-480)
    • Section 478 โ€“ Persons having qualifying trade expenditure [CAA 2001 s 478]
    • Section 479 โ€“ Persons having qualifying non-trade expenditure: income tax [CAA 2001 s 479]
    • Section 480 โ€“ Persons having qualifying non-trade expenditure: corporation tax [CAA 2001 s 480]
  • โ–ธ Chapter 5 โ€“ Supplementary provisions (ss 481-483)
    • Section 481 โ€“ Anti-avoidance: limit on qualifying expenditure [CAA 2001 s 481]
    • Section 482 โ€“ Sums paid for Crown use etc treated as paid under licence [CAA 2001 s 482]
    • Section 483 โ€“ Meaning of "income from patents" [CAA 2001 s 483]
โ–ธ Part 9 โ€“ Dredging allowances (ss 484-489)
  • โ–ธ Qualifying expenditure on dredging, etc. (ss 484-486)
    • Section 484 โ€“ Dredging allowances [CAA 2001 s 484]
    • Section 485 โ€“ Qualifying expenditure [CAA 2001 s 485]
    • Section 486 โ€“ Pre-trading expenditure of qualifying trades, etc [CAA 2001 s 486]
  • โ–ธ Writing-down and balancing allowances (ss 487-488)
    • Section 487 โ€“ Writing-down allowances [CAA 2001 s 487]
    • Section 488 โ€“ Balancing allowances [CAA 2001 s 488]
  • โ–ธ Writing-down and balancing allowances (ss 489)
    • Section 489 โ€“ Giving effect to allowances [CAA 2001 s 489]
โ–ธ Part 10 โ€“ Assured tenancy allowances (ss 490-531)
  • โ–ธ Chapter 1 โ€“ Introduction (ss 490-493)
    • Section 490 โ€“ Assured tenancy allowances [CAA 2001 s 490]
    • Section 491 โ€“ Allowances available in relation to old expenditure only [CAA 2001 s 491]
    • Section 492 โ€“ Meaning of "approved body" [CAA 2001 s 492]
    • Section 493 โ€“ Expenditure on the construction of a building [CAA 2001 s 493]
  • โ–ธ Chapter 2 โ€“ The relevant interest (ss 494-500)
    • Introduction (ss 494)
    • The relevant interest in the building (ss 495-499)
    • The relevant interest in the dwelling-house (ss 500)
  • โ–ธ Chapter 3 โ€“ Qualifying expenditure (ss 501-503)
    • Section 501 โ€“ Capital expenditure on construction [CAA 2001 s 501]
    • Section 502 โ€“ Purchase of unused dwelling-house where developer not involved [CAA 2001 s 502]
    • Section 503 โ€“ Purchase of dwelling-house sold unused by developer [CAA 2001 s 503]
  • โ–ธ Chapter 4 โ€“ Qualifying dwelling-houses (ss 504-506)
    • Section 504 โ€“ Requirements relating to the landlord [CAA 2001 s 504]
    • Section 505 โ€“ Qualifying dwelling-houses: exclusions [CAA 2001 s 505]
    • Section 506 โ€“ Dwelling-house ceasing to be qualifying dwelling-house [CAA 2001 s 506]
  • โ–ธ Chapter 5 โ€“ Writing-down allowances (ss 507-512)
    • Entitlement to and calculation of writing-down allowances (ss 507-510)
    • Interpretation (ss 511-512)
  • โ–ธ Chapter 6 โ€“ Balancing adjustments (ss 513-522)
    • General (ss 513-515)
    • Calculation of balancing adjustments (ss 516-519)
    • Meaning of โ€œthe relevant period of ownershipโ€ etc. (ss 520-522)
  • โ–ธ Chapter 7 โ€“ Writing off qualifying expenditure attributable to dwelling-house (ss 523-528)
    • Section 523 โ€“ Introduction [CAA 2001 s 523]
    • Section 524 โ€“ Writing off initial allowances [CAA 2001 s 524]
    • Section 525 โ€“ Writing off writing-down allowances [CAA 2001 s 525]
    • Section 526 โ€“ Writing off expenditure for periods when building not used as qualifying dwelling-house [CAA 2001 s 526]
    • Section 527 โ€“ Writing off or increase of expenditure where balancing adjustment made [CAA 2001 s 527]
    • Section 528 โ€“ Treatment of demolition costs [CAA 2001 s 528]
  • โ–ธ Chapter 8 โ€“ Supplementary provisions (ss 529-531)
    • Section 529 โ€“ Giving effect to allowances and charges [CAA 2001 s 529]
    • Section 530 โ€“ Apportionment of sums partly referable to non-qualifying assets [CAA 2001 s 530]
    • Section 531 โ€“ Meaning of "dwelling-house", "lease" etc. [CAA 2001 s 531]
โ–ธ Part 11 โ€“ Contributions (ss 532-543)
  • โ–ธ Chapter 1 โ€“ Exclusion of expenditure met by contributions (ss 532-536)
    • Rules excluding contributions (ss 532-533)
    • Exceptions to the general rule excluding contributions (ss 534-536)
  • โ–ธ Chapter 2 โ€“ Contribution allowances (ss 537-543)
    • Contribution allowances under Parts 2, 2A, 3, 4 and 5 (ss 537-541)
    • Effect of transfers of Cโ€™s trade on contribution allowances under Parts 3, 4 and 5 (ss 542)
    • Contribution allowances under Part 9 (ss 543)
โ–ธ Schedules
  • โ–ธ Schedule A1 First-year Tax Credits
    • Part 1 โ€“ Entitlement to First-Year Tax Credits [CAA 2001 Sch A1 Part 1]
    • Part 2 โ€“ Giving Effect to First-Year Tax Credits [CAA 2001 Sch A1 Part 2]
    • Part 3 โ€“ Clawback of First-Year Tax Credit [CAA 2001 Sch A1 Part 3]
    • Part 4 โ€“ Supplementary [[CAA 2001 Sch A1 Part 4]
  • โ–ธ Schedule 1 Abbreviations and defined expressions
    • Part 1 โ€“ Abbreviations [CAA 2001 Sch 1 Part 1]
    • Part 2 โ€“ Defined Expressions [CAA 2001 Sch 1 Part 2]
  • โ–ธ Schedule 2 Consequential Amendments
    • Schedule 2 Consequential Amendments
  • โ–ธ Schedule 3 Transitionals and Savings
    • Part 1 โ€“ Continuity of the law (para 1-7)
    • Part 2 โ€“ Changes in the law (para 8)
    • Part 3 โ€“ General (para 9-10)
    • Part 4 โ€“ Plant and machinery allowances (para 11-55)
    • Part 5 โ€“ Industrial buildings allowances (para 56-79)
    • Part 6 โ€“ Agricultural buildings allowances (para 80-83)
    • Part 7 โ€“ Mineral extraction allowances (para 84-88)
    • Part 8 โ€“ Research and development allowances (para 88-91)
    • Part 9 โ€“ Patent allowances (para 92-102)
    • Part 10 โ€“ Dredging allowances (para 103-105)
    • Part 11 โ€“ Contributions (para 106-110)
    • Part 12 โ€“ Supplemental (para 111-112)
    • Part 13 โ€“ Other enactments (para 113-117)
  • โ–ธ Schedule 4 Repeals
    • Schedule 4 Repeals [CAA 2001 Sch 4]
Part 2 โ€“ Plant and machinery allowances / Chapter 16A โ€“ Avoidance involving allowance buying / Limiting conditions

Limiting conditions (ss 212LA)

Contents

  • Section 212LA โ€“ Limiting conditions [CAA 2001 s 212LA] Section commentary

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