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Contents

Legislation

Capital Allowances Act 2001

Crossheading General interpretation

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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
Meaning of “the Inland Revenue” etc.

Section 576 | Meaning of “the Inland Revenue” etc.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 576 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 85, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)