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Contents

Legislation
Capital Allowances Act 2001

Crossheading General interpretation

  • Section 571 Application of Act to parts of assets
  • Section 572 References to sale of property and time of sale
  • Section 573 Transfers treated as sales
  • Section 573A Special tax sites
  • Section 574 Meaning of “control”
  • Section 575 Meaning of “connected” persons
  • Section 575A Section 575: supplementary
  • Section 576 Meaning of “the Inland Revenue” etc.
  • Section 577 Other definitions
  1. General interpretation
  2. Application of Act to parts of assets

Section 571 | Application of Act to parts of assets

From legislation.gov.uk

(1)In this Act references to an asset of any kind (including a building or structure, plant or machinery or works) include a part of an asset.

(2)But subsection (1) does not apply if the context otherwise requires.

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