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Legislation
Capital Allowances Act 2001

Chapter 7 Supplementary provisions

  • Section 432 Giving effect to allowances and charges
  • Section 433 Treatment of demolition costs
  • Section 434 Time when expenditure incurred
  • Section 435 Shares in assets
  • Section 436 Meaning of “development” etc.
  1. Chapter 7 · Supplementary provisions
  2. Meaning of “development” etc.

Section 436 | Meaning of “development” etc.

From legislation.gov.uk

(1)In this Part—have the meaning given by the relevant planning enactment.

(2)“The relevant planning enactment” means—

(a)in relation to land in England or Wales, section 336(1) of the Town and Country Planning Act 1990 (c. 8);

(b)in relation to land in Scotland, section 277(1) of the Town and Country Planning (Scotland) Act 1997 (c. 8);

(c)in relation to land in Northern Ireland, section 250(1) of the Planning Act (Northern Ireland) 2011.F1

Notes

  1. F1

    Words in s. 436(2)(c) substituted (N.I.) (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Planning Act (Northern Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 93 (with s. 211); S.R. 2015/49, art. 2

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