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Legislation

Capital Allowances Act 2001

PART 2A STRUCTURES AND BUILDINGS ALLOWANCES

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CHAPTER 1 INTRODUCTION
CHAPTER 2 QUALIFYING EXPENDITURE
CHAPTER 2A special tax site qualifying expenditure
CHAPTER 3 QUALIFYING USE AND QUALIFYING ACTIVITIES
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 7A Adjustment for pre-April 2020 allowance
CHAPTER 8 GIVING EFFECT TO ALLOWANCES
CHAPTER 9 SUPPLEMENTARY PROVISIONS

Capital Allowances Act 2001
PART 2A STRUCTURES AND BUILDINGS ALLOWANCES

PART 2A STRUCTURES AND BUILDINGS ALLOWANCES

From legislation.gov.uk

Contents

CHAPTER 1 INTRODUCTION
CHAPTER 2 QUALIFYING EXPENDITURE
CHAPTER 2A special tax site qualifying expenditure
CHAPTER 3 QUALIFYING USE AND QUALIFYING ACTIVITIES
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 7A Adjustment for pre-April 2020 allowance
CHAPTER 8 GIVING EFFECT TO ALLOWANCES
CHAPTER 9 SUPPLEMENTARY PROVISIONS