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Contents

Legislation
Capital Allowances Act 2001
  • Introduction
  • Part 1 Introduction
  • Part 2 Plant and machinery allowances
  • PART 2A STRUCTURES AND BUILDINGS ALLOWANCES
  • Part 3 Industrial buildings allowances
  • Part 3A Business Premises Renovation Allowances
  • Part 4 Agricultural buildings allowances
  • Part 4A FLAT CONVERSION ALLOWANCES
  • Part 5 Mineral extraction allowances
  • Part 6 Research and development allowances
  • Part 7 Know-how allowances
  • Part 8 Patent allowances
  • Part 9 Dredging allowances
  • Part 10 Assured tenancy allowances
  • Part 11 Contributions
  • Part 12 Supplementary provisions
  • SCHEDULE A1 First-year tax credits
  • Schedule 1 Abbreviations and defined expressions
  • Schedule 2 Consequential amendments
  • Schedule 3 Transitionals and savings
  • Schedule 4 Repeals
  1. UK legislation
  2. Capital Allowances Act 2001

Capital Allowances Act 2001

From legislation.gov.uk

An Act to restate, with minor changes, certain enactments relating to capital allowances.

22nd March 2001

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Begin readingSection 1 Capital allowances
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