Capital Allowances Act 2001
| Jurisdiction | UK Non-devolved |
| Citation | 2001 c. 2 |
| Year | 2001 |
45F: Expenditure on plant and machinery for use wholly in a ring fence trade">F199 45F: Expenditure on plant and machinery for use wholly in a ring fence trade
F201 45G: Plant or machinery used for less than five years in a ring fence trade
F203 45H: Expenditure on environmentally beneficial plant or machinery
F203 45I: Certification of environmentally beneficial plant and machinery
F203 45J: Environmentally beneficial components of plant or machinery
F204 45K: Expenditure on plant and machinery for use in designated assisted areas
45L: Exclusion of plant or machinery partly for use outside designated assisted areas
45M: Exclusions from allowances under section 45K
45N: Effect of plant or machinery subsequently being primarily for use outside designated assisted areas
F224F225 45O: Expenditure on plant and machinery for use in special tax sites
45P: Power to amend conditions
F225 45Q: Exclusion of plant or machinery partly for use outside special tax sites
F231 45R: Effect of failing to comply with ongoing requirements
F236 45S: Expenditure on plant or machinery in other cases
F236 45T: Exclusion of expenditure incurred under disqualifying arrangements
F237 46: General exclusions …
Expenditure of small or medium-sized enterprises
Supplementary
Chapter 5: Allowances and charges
- F260 47: Expenditure of small or medium-sized enterprises: companies
- F260 48: Expenditure of small or medium-sized enterprises: businesses
- F260 49: Whether company is a member of a large or medium-sized group
- 50: Time when expenditure is incurred
- F261 51: Disclosure of information between UK tax authorities
- F262 Annual investment allowance
- 51A: Entitlement to annual investment allowance
- 51B: First restriction: companies
- 51C: Second restriction: groups of companies
- 51D: Third restriction: groups of companies under common control
- 51E: Fourth restriction: other companies under common control
- 51F: Companies and groups: meaning of “control”
- 51G: Companies and groups: meaning of “related”
- 51H: Fifth restriction: qualifying activities under common control
- 51I: Qualifying activities: meaning of control
- 51J: Qualifying activity: meaning of “related”
- F268 51JA: Sixth restriction: allocation where profits chargeable at NI rate
- 51K: Operation of annual investment allowance where restrictions apply
- 51L: Special provision for short chargeable periods
- 51M: Special provision for long chargeable periods
- 51N: Special provision for long chargeable periods: supplementary
- First-year allowances
- 52: First-year allowances
- F291 Prevention of double relief
- 52A: Prevention of double relief
- Pooling
- 53: Pooling of qualifying expenditure
- 54: The different kinds of pools
- Writing-down and balancing allowances and balancing charges
- 55: Determination of entitlement or liability
- 56: Amount of allowances and charges
- F304 56A: Writing-down allowances for small pools
- Available qualifying expenditure
- 57: Available qualifying expenditure
- 58: Initial allocation of qualifying expenditure to pools
- 59: Unrelieved qualifying expenditure
- F330 Special balancing charge in cases of full expensing etc
- 59A: Disposal of assets where first-year allowance made under section 45S for expenditure which is not special rate expenditure
- 59B: Disposal of assets where first-year allowance made under section 45S for expenditure which is special rate expenditure
- 59C: Sections 59A and 59B: tax avoidance arrangements
- Disposal events and disposal values: general
- 60: Meaning of “disposal receipt” and “disposal event”
- 61: Disposal events and disposal values
- 62: General limit on amount of disposal value
- F346 62A: Cases in which disposal value is transition value
- 63: Cases in which disposal value is nil
- 64: Case in which no disposal value need be brought into account
- F365 64A: Leased assets: arrangements reducing disposal value of asset
- The final chargeable period
- 65: The final chargeable period
- List of provisions outside this Chapter about disposal values
- 66: List of provisions outside this Chapter about disposal values
- F376 Application of Chapter to person leaving cash basis
- 66A: Persons leaving cash basis
- F384 Effect of changes in Northern Ireland status of SME company or SME partnership
- 66B: SME company entering NI corporation tax regime
- 66C: SME partnership entering NI corporation tax regime
- 66D: SME company leaving NI corporation tax regime
- 66E: SME partnership leaving NI corporation tax regime ...
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