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Capital Allowances Act 2001

▸ Part 1 – Introduction

Chapter 1 – Capital allowances: general
Chapter 2 – Exclusion of double relief
Chapter 1A – Trades attracting Northern Ireland rate of corporation tax

▸ Part 2 – Plant and machinery allowances

Chapter 1 – Introduction
Chapter 2 – Qualifying activities
Chapter 3 – Qualifying expenditure
Chapter 3A – AIA qualifying expenditure
- Section 38A – AIA qualifying expenditure
- Section 38B – General exclusions applying to section 38A
Chapter 4 – First-year qualifying expenditure
Chapter 5 – Allowances and charges
Chapter 6 – Hire-purchase etc. and plant or machinery provided by lessee
Chapter 6A – Interpretation of provisions about long funding leases
Chapter 7 – Computer software
Chapter 8 – Cars, etc.
Chapter 9 – Short-life assets
Chapter 10 – Long-life assets
Chapter 10A – Special rate expenditure
- Special rate expenditure
- Rules applying to special rate expenditure
Chapter 11 – Overseas leasing
Chapter 12 – Ships
Chapter 13 – Provisions affecting mining and oil industries
Chapter 14 – Fixtures
Chapter 15 – Asset provided or used only partly for qualifying activity
Chapter 16 – Partial depreciation subsidies
Chapter 16A – Avoidance involving allowance buying
Chapter 16B – Cap on first-year allowances...
- Section 212T – Cap on first-year allowances: zero-emission goods vehicles
- Section 212U – Cap on first-year allowances: expenditure on plant and machinery for use in designated assisted areas
Chapter 17 – Other anti-avoidance
Chapter 16ZA – Asset provided or used only partly for NI rate activity
Chapter 18 – Additional VAT liabilities and rebates
Chapter 19 – Giving effect to allowances and charges
Chapter 20 – Supplementary provisions

▸ Part 2A – Structures and buildings allowances

Chapter 1 – Introduction
- Section 270AA – Structures and buildings allowances
- Section 270AB – Date on which construction begins
Chapter 2 – Qualifying expenditure
Chapter 3 – Qualifying use and qualifying activities
- Qualifying activities
- Qualifying use
Chapter 4 – The relevant interest in the building or structure
Chapter 5 – Calculating the allowance: supplementary provision
Chapter 6 – Highway undertakings
Chapter 7 – Additional VAT liabilities and rebates
Chapter 8 – Giving effect to allowances
Chapter 9 – Supplementary provisions
Chapter 7A – Adjustment for pre-April 2020 allowance
- Section 270GD – Adjustment for pre-April 2020 allowance
Chapter 2A – Freeport qualifying expenditure

▸ Part 3 – Industrial buildings allowances

Chapter 1 – Introduction
Chapter 2 – Industrial buildings
Chapter 3 – The relevant interest in the building
Chapter 4 – Qualifying expenditure
Chapter 5 – Initial allowances
Chapter 6 – Writing-down allowances
Chapter 7 – Balancing adjustments
Chapter 8 – Writing off qualifying expenditure
Chapter 9 – Highway undertakings
Chapter 10 – Additional VAT liabilities and rebates
Chapter 11 – Giving effect to allowances and charges
Chapter 12 – Supplementary provisions

▸ Part 3A – Business premises renovation allowances

Chapter 1 – Introduction
- Section 360A – Business premises renovation allowances
Chapter 2 – Qualifying expenditure
- Section 360B – Meaning of "qualifying expenditure"
- Section 360BA – Expenditure not treated as qualifying expenditure if delay in carrying out works etc.
Chapter 3 – Qualifying buildings and qualifying business premises
- Section 360C – Meaning of "qualifying building"
- Section 360D – Meaning of "qualifying business premises"
Chapter 4 – The relevant interest in the qualifying building
- Section 360E – General rule as to what is the relevant interest
- Section 360F – Interest acquired on completion of conversion
Chapter 5 – Initial Allowances
- Section 360G – Initial allowances
- Section 360H – Premises not qualifying business premises or relevant interest sold before premises first used or let
Chapter 6 – Writing-down allowances
Chapter 7 – Grants in respect of qualifying expenditure
- Section 360L – Grants affecting entitlement to allowances
Chapter 8 – Balancing adjustments
Chapter 9 – Writing off qualifying expenditure
Chapter 10 – Additional VAT liabilities and rebates
Chapter 11 – Supplementary provisions

▸ Part 4 – Agricultural buildings allowances

Chapter 1 – Introduction
Chapter 2 – The relevant interest
Chapter 3 – Qualifying expenditure
Chapter 4 – Writing-down allowances
Chapter 5 – Balancing adjustments
- General
- Calculation of balancing adjustments
Chapter 6 – Supplementary provisions
- Giving effect to allowances and charges
- Meaning of “freehold interest”, “lease” etc.

▸ Part 4A – Flat Conversion Allowances

Chapter 1 – Introduction
- Section 393A – Flat conversion allowances
Chapter 2 – Qualifying expenditure
- Section 393B – Meaning of "qualifying expenditure"
Chapter 3 – Qualifying buildings and qualifying flats
Chapter 4 – The relevant interest in the flat
- Section 393F – General rule as to what is the relevant interest
- Section 393G – Interest acquired on completion of conversion
Chapter 5 – Initial allowances
- Section 393H – Initial allowances
- Section 393I – Flat not qualifying flat or relevant interest sold before flat first let
Chapter 6 – Writing-down allowances
Chapter 7 – Balancing adjustments
Chapter 8 – Writing off qualifying expenditure
Chapter 9 – Supplementary provisions

▸ Part 5 – Mineral extraction allowances

Chapter 1 – Introduction
Chapter 2 – Qualifying expenditure on mineral exploration and access
Chapter 3 – Qualifying expenditure on acquiring a mineral asset
Chapter 4 – Qualifying expenditure: second-hand assets
- Assets reflecting expenditure on mineral exploration and access
- Qualifying expenditure on assets limited by reference to historic costs
Chapter 5 – Other kinds of qualifying expenditure
Chapter 5A – First-year qualifying expenditure (416A-416C)
Chapter 6 – Allowances and charges
Chapter 7 – Supplementary provisions

▸ Part 6 – Research and development allowances

Chapter 1 – Introduction
- Section 437 – Research and development allowances
- Section 438 – Expenditure on research and development
Chapter 2 – Qualifying expenditure
Chapter 3 – Allowances and charges
Chapter 4 – Additional VAT liabilities and rebates
Chapter 5 – Supplementary provisions
- Section 450 – Giving effect to allowances and charges
- Section 451 – Sales: time of cessation of ownership

▸ Part 7 – Know-how allowances

Chapter 1 – Introduction
- Section 452 – Know-how allowances
- Section 453 – Know-how as property
Chapter 2 – Qualifying expenditure
- Section 454 – Qualifying expenditure
- Section 455 – Excluded expenditure
Chapter 3 – Allowances and charges

▸ Part 8 – Patent allowances

Chapter 1 – Introduction
Chapter 2 – Qualifying expenditure
Chapter 3 – Allowances and charges
Chapter 4 – Giving effect to allowances and charges
Chapter 5 – Supplementary provisions

▸ Part 9 – Dredging allowances

Qualifying expenditure on dredging, etc.
Writing-down and balancing allowances
- Section 487 – Writing-down allowances
- Section 488 – Balancing allowances
Writing-down and balancing allowances
- Section 489 – Giving effect to allowances

▸ Part 10 – Assured tenancy allowances

Chapter 1 – Introduction
Chapter 2 – The relevant interest
Chapter 3 – Qualifying expenditure
Chapter 4 – Qualifying dwelling-houses
Chapter 5 – Writing-down allowances
- Entitlement to and calculation of writing-down allowances
- Interpretation
Chapter 6 – Balancing adjustments
Chapter 7 – Writing off qualifying expenditure attributable to dwelling-house
Chapter 8 – Supplementary provisions

▸ Part 11 – Contributions

Chapter 1 – Exclusion of expenditure met by contributions
- Rules excluding contributions
- Exceptions to the general rule excluding contributions
Chapter 2 – Contribution allowances

Schedule A1 First-year Tax Credits
Schedule 1 Abbreviations and defined expressions
- Part 1 – Abbreviations
- Part 2 – Defined Expressions
Schedule 2 Consequential Amendments
- Schedule 2 Consequential Amendments
Schedule 3 Transitionals and Savings
Schedule 4 Repeals
- Schedule 4 Repeals

Part 2 – Plant and machinery allowances / Chapter 5 – Allowances and charges / Pooling

Pooling

Contents

Section 54 – The different kinds of pools Section commentary
Section 53 – Pooling of qualifying expenditure Section commentary

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