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Contents

Legislation

Capital Allowances Act 2001

Part 2 Plant and machinery allowances

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Chapter 1 Introduction
Chapter 2 Qualifying activities
Chapter 3 Qualifying expenditure
Chapter 3A AIA qualifying expenditure
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
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 16ZA Asset provided or used only partly for NI rate activity
Chapter 16A Restrictions on allowance buying
CHAPTER 16B Cap on first-year allowances...
Chapter 17 Other anti-avoidance
Chapter 18 Additional VAT liabilities and rebates
Chapter 19 Giving effect to allowances and charges
Chapter 20 Supplementary provisions

Capital Allowances Act 2001
Part 2 Plant and machinery allowances

Part 2 Plant and machinery allowances

From legislation.gov.uk

Contents

Chapter 1 Introduction
Chapter 2 Qualifying activities
Chapter 3 Qualifying expenditure
Chapter 3A AIA qualifying expenditure
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
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 16ZA Asset provided or used only partly for NI rate activity
Chapter 16A Restrictions on allowance buying
CHAPTER 16B Cap on first-year allowances...
Chapter 17 Other anti-avoidance
Chapter 18 Additional VAT liabilities and rebates
Chapter 19 Giving effect to allowances and charges
Chapter 20 Supplementary provisions