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Contents

Legislation

Capital Allowances Act 2001

Crossheading General interpretation

Find in this level

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

General interpretation
Special tax sites

Section 573A | Special tax sites

From legislation.gov.uk

In this Act “special tax site” means an area for the time being designated under section 113 of FA 2021.^F1

Notes

F1
S. 573A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 15