{ "url": "https://openlegislation.uk/capital-allowances-act-2001", "json_url": "https://openlegislation.uk/capital-allowances-act-2001.json", "id": "ukpga/2001/2", "title": "Capital Allowances Act 2001", "long_title": "An Act to restate, with minor changes, certain enactments relating to capital allowances.", "citation": "2001 c. 2", "type": "ukpga", "year": "2001", "number": "2", "version": "current", "date": "2001-03-22", "revised": true, "valid_from": "2026-05-01", "extent": "E+W+S+N.I.", "unapplied_effects": 11, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/capital-allowances-act-2001/introduction", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/1", "kind": "part", "number": "1", "heading": "Introduction", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/1/chapter/1", "kind": "chapter", "number": "1", "heading": "Capital allowances: general", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "section/1", "kind": "section", "number": "1", "heading": "Capital allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-1", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/1" }, { "path": "section/1A", "kind": "section", "number": "1A", "heading": "Capital allowances and charges: cash basis", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-1A", "extent": null, "status": null, "parent": "part/1/chapter/1" }, { "path": "section/2", "kind": "section", "number": "2", "heading": "General means of giving effect to capital allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-2", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/1" }, { "path": "section/3", "kind": "section", "number": "3", "heading": "Claims for capital allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-3", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/1" }, { "path": "section/4", "kind": "section", "number": "4", "heading": "Capital expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-4", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/1" }, { "path": "section/5", "kind": "section", "number": "5", "heading": "When capital expenditure is incurred", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-5", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/1" }, { "path": "section/6", "kind": "section", "number": "6", "heading": "Meaning of “chargeable period”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-6", "extent": null, "status": null, "parent": "part/1/chapter/1" }, { "path": "part/1/chapter/1A", "kind": "chapter", "number": "1A", "heading": "Trades attracting Northern Ireland rate of corporation tax", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/1" }, { "path": "section/6A", "kind": "section", "number": "6A", "heading": "“NIRE company” and “SME (Northern Ireland employer) company”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-6A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/1A" }, { "path": "section/6B", "kind": "section", "number": "6B", "heading": "“Northern Ireland firm” etc", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-6B", "extent": null, "status": null, "parent": "part/1/chapter/1A" }, { "path": "section/6C", "kind": "section", "number": "6C", "heading": "“NI rate activity”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-6C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/1A" }, { "path": "section/6D", "kind": "section", "number": "6D", "heading": "NI rate activity treated as separate trade", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-6D", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/1A" }, { "path": "section/6E", "kind": "section", "number": "6E", "heading": "Giving effect to allowances and charges: NI rate activity cases", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-6E", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/1A" }, { "path": "part/1/chapter/2", "kind": "chapter", "number": "2", "heading": "Exclusion of double relief", "url": null, "extent": null, "status": null, "parent": "part/1" }, { "path": "section/7", "kind": "section", "number": "7", "heading": "No double allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-7", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/2" }, { "path": "section/8", "kind": "section", "number": "8", "heading": "No double relief through pooling under Part 2 (plant and machinery allowances)", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-8", "extent": null, "status": null, "parent": "part/1/chapter/2" }, { "path": "section/9", "kind": "section", "number": "9", "heading": "Interaction between fixtures claims and other claims", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-9", "extent": "E+W+S+N.I.", "status": null, "parent": "part/1/chapter/2" }, { "path": "section/10", "kind": "section", "number": "10", "heading": "Interpretation", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-10", "extent": null, "status": null, "parent": "part/1/chapter/2" }, { "path": "part/2", "kind": "part", "number": "2", "heading": "Plant and machinery allowances", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/2/chapter/1", "kind": "chapter", "number": "1", "heading": "Introduction", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "section/11", "kind": "section", "number": "11", "heading": "General conditions as to availability of plant and machinery allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-11", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/1" }, { "path": "section/12", "kind": "section", "number": "12", "heading": "Expenditure incurred before qualifying activity carried on", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-12", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/1" }, { "path": "section/13", "kind": "section", "number": "13", "heading": "Use for qualifying activity of plant or machinery provided for other purposes", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-13", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/1" }, { "path": "section/13A", "kind": "section", "number": "13A", "heading": "Use for other purposes of plant or machinery previously used for long funding leasing", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-13A", "extent": null, "status": null, "parent": "part/2/chapter/1" }, { "path": "section/13B", "kind": "section", "number": "13B", "heading": "Use for other purposes of plant or machinery: property businesses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-13B", "extent": null, "status": "repealed", "parent": "part/2/chapter/1" }, { "path": "section/14", "kind": "section", "number": "14", "heading": "Use for qualifying activity of plant or machinery which is a gift", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-14", "extent": null, "status": null, "parent": "part/2/chapter/1" }, { "path": "part/2/chapter/2", "kind": "chapter", "number": "2", "heading": "Qualifying activities", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "section/15", "kind": "section", "number": "15", "heading": "Qualifying activities", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-15", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/2" }, { "path": "section/16", "kind": "section", "number": "16", "heading": "Ordinary UK property businesses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-16", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/2" }, { "path": "section/17", "kind": "section", "number": "17", "heading": "UK furnished holiday lettings businesses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-17", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/2" }, { "path": "section/17A", "kind": "section", "number": "17A", "heading": "Ordinary overseas property business", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-17A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/2" }, { "path": "section/17B", "kind": "section", "number": "17B", "heading": "EEA furnished holiday lettings businesses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-17B", "extent": null, "status": "repealed", "parent": "part/2/chapter/2" }, { "path": "section/18", "kind": "section", "number": "18", "heading": "Managing the investments of a company with investment business", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-18", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/2" }, { "path": "section/19", "kind": "section", "number": "19", "heading": "Special leasing of plant or machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-19", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/2" }, { "path": "section/20", "kind": "section", "number": "20", "heading": "Employments and offices", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-20", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/2" }, { "path": "part/2/chapter/3", "kind": "chapter", "number": "3", "heading": "Qualifying expenditure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/2/chapter/3/crossheading/buildings-structures-and-land", "kind": "crossheading", "number": null, "heading": "Buildings, structures and land", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/3" }, { "path": "section/21", "kind": "section", "number": "21", "heading": "Buildings", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-21", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3/crossheading/buildings-structures-and-land" }, { "path": "section/22", "kind": "section", "number": "22", "heading": "Structures, assets and works", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-22", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3/crossheading/buildings-structures-and-land" }, { "path": "section/23", "kind": "section", "number": "23", "heading": "Expenditure unaffected by sections 21 and 22", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-23", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3/crossheading/buildings-structures-and-land" }, { "path": "section/24", "kind": "section", "number": "24", "heading": "Interests in land", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-24", "extent": null, "status": null, "parent": "part/2/chapter/3/crossheading/buildings-structures-and-land" }, { "path": "section/25", "kind": "section", "number": "25", "heading": "Building alterations connected with installation of plant or machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-25", "extent": null, "status": null, "parent": "part/2/chapter/3/crossheading/buildings-structures-and-land" }, { "path": "part/2/chapter/3/crossheading/demolition-costs", "kind": "crossheading", "number": null, "heading": "Demolition costs", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/3" }, { "path": "section/26", "kind": "section", "number": "26", "heading": "Demolition costs", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-26", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3/crossheading/demolition-costs" }, { "path": "part/2/chapter/3/crossheading/expenditure-on-thermal-insulation-safety-measures-etc", "kind": "crossheading", "number": null, "heading": "Expenditure on thermal insulation and personal security", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3" }, { "path": "section/27", "kind": "section", "number": "27", "heading": "Application of Part to thermal insulation and personal security", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-27", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3/crossheading/expenditure-on-thermal-insulation-safety-measures-etc" }, { "path": "section/28", "kind": "section", "number": "28", "heading": "Thermal insulation of ... buildings", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-28", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3/crossheading/expenditure-on-thermal-insulation-safety-measures-etc" }, { "path": "section/29", "kind": "section", "number": "29", "heading": "Fire safety", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-29", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/3/crossheading/expenditure-on-thermal-insulation-safety-measures-etc" }, { "path": "section/30", "kind": "section", "number": "30", "heading": "Safety at designated sports grounds", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-30", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/3/crossheading/expenditure-on-thermal-insulation-safety-measures-etc" }, { "path": "section/31", "kind": "section", "number": "31", "heading": "Safety at regulated stands at sports grounds", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-31", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/3/crossheading/expenditure-on-thermal-insulation-safety-measures-etc" }, { "path": "section/32", "kind": "section", "number": "32", "heading": "Safety at other sports grounds", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-32", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/3/crossheading/expenditure-on-thermal-insulation-safety-measures-etc" }, { "path": "section/33", "kind": "section", "number": "33", "heading": "Personal security", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-33", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3/crossheading/expenditure-on-thermal-insulation-safety-measures-etc" }, { "path": "part/2/chapter/3/crossheading/expenditure-on-integral-features", "kind": "crossheading", "number": null, "heading": "Expenditure on integral features", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3" }, { "path": "section/33A", "kind": "section", "number": "33A", "heading": "Expenditure on provision or replacement of integral features", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-33A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3/crossheading/expenditure-on-integral-features" }, { "path": "section/33B", "kind": "section", "number": "33B", "heading": "Meaning of “replacement” in section 33A", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-33B", "extent": null, "status": null, "parent": "part/2/chapter/3/crossheading/expenditure-on-integral-features" }, { "path": "part/2/chapter/3/crossheading/exclusion-of-certain-types-of-expenditure", "kind": "crossheading", "number": null, "heading": "Exclusion of certain types of expenditure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3" }, { "path": "section/34", "kind": "section", "number": "34", "heading": "Expenditure by MPs and others on accommodation", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-34", "extent": null, "status": null, "parent": "part/2/chapter/3/crossheading/exclusion-of-certain-types-of-expenditure" }, { "path": "section/34A", "kind": "section", "number": "34A", "heading": "Expenditure on plant or machinery for long funding leasing not qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-34A", "extent": null, "status": null, "parent": "part/2/chapter/3/crossheading/exclusion-of-certain-types-of-expenditure" }, { "path": "section/35", "kind": "section", "number": "35", "heading": "Expenditure on plant or machinery for use in dwelling-house not qualifying expenditure in certain cases", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-35", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3/crossheading/exclusion-of-certain-types-of-expenditure" }, { "path": "section/36", "kind": "section", "number": "36", "heading": "Restriction on qualifying expenditure in case of employment or office", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-36", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3/crossheading/exclusion-of-certain-types-of-expenditure" }, { "path": "section/37", "kind": "section", "number": "37", "heading": "Exclusion where sums payable in respect of depreciation", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-37", "extent": null, "status": null, "parent": "part/2/chapter/3/crossheading/exclusion-of-certain-types-of-expenditure" }, { "path": "section/38", "kind": "section", "number": "38", "heading": "Production animals etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-38", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3/crossheading/exclusion-of-certain-types-of-expenditure" }, { "path": "section/38ZA", "kind": "section", "number": "38ZA", "heading": "Vehicles for which deductions allowed at fixed rate under Part 2 of ITTOIA 2005", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-38ZA", "extent": null, "status": null, "parent": "part/2/chapter/3/crossheading/exclusion-of-certain-types-of-expenditure" }, { "path": "part/2/chapter/3A", "kind": "chapter", "number": "3A", "heading": "AIA qualifying expenditure", "url": null, "extent": null, "status": null, "parent": "part/2" }, { "path": "section/38A", "kind": "section", "number": "38A", "heading": "AIA qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-38A", "extent": null, "status": null, "parent": "part/2/chapter/3A" }, { "path": "section/38B", "kind": "section", "number": "38B", "heading": "General exclusions applying to section 38A", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-38B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/3A" }, { "path": "part/2/chapter/4", "kind": "chapter", "number": "4", "heading": "First-year qualifying expenditure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/2/chapter/4/crossheading/general", "kind": "crossheading", "number": null, "heading": "General", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/4" }, { "path": "section/39", "kind": "section", "number": "39", "heading": "First-year allowances available for certain types of qualifying expenditure only", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-39", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/4/crossheading/general" }, { "path": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances", "kind": "crossheading", "number": null, "heading": "Types of expenditure which may qualify for first-year allowances", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/4" }, { "path": "section/40", "kind": "section", "number": "40", "heading": "Expenditure incurred for Northern Ireland purposes by small or medium-sized enterprises", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-40", "extent": null, "status": "repealed", "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/41", "kind": "section", "number": "41", "heading": "Miscellaneous exclusions from section 40 (expenditure for Northern Ireland purposes etc.)", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-41", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/42", "kind": "section", "number": "42", "heading": "Exclusion of plant or machinery partly for use outside Northern Ireland", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-42", "extent": null, "status": "repealed", "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/43", "kind": "section", "number": "43", "heading": "Effect of plant or machinery subsequently being primarily for use outside Northern Ireland", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-43", "extent": null, "status": "repealed", "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/44", "kind": "section", "number": "44", "heading": "Expenditure incurred by small or medium-sized enterprises", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-44", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45", "kind": "section", "number": "45", "heading": "ICT expenditure incurred by small enterprises", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45A", "kind": "section", "number": "45A", "heading": "Expenditure on energy-saving plant or machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45AA", "kind": "section", "number": "45AA", 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"part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45D", "kind": "section", "number": "45D", "heading": "Expenditure on cars with low carbon dioxide emissions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45D", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45DA", "kind": "section", "number": "45DA", "heading": "Expenditure on zero-emission goods vehicles", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45DA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45DB", "kind": "section", "number": "45DB", "heading": "Exclusions from allowances under section 45DA", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45DB", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45E", "kind": "section", "number": "45E", "heading": "Expenditure on plant or machinery for gas refuelling station", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45E", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45EA", "kind": "section", "number": "45EA", "heading": "Expenditure on plant or machinery for electric vehicle charging point", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45EA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45F", "kind": "section", "number": "45F", "heading": "Expenditure on plant and machinery for use wholly in a ring fence trade", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45F", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45G", "kind": "section", "number": "45G", "heading": "Plant or machinery used for less than five years in a ring fence trade", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45G", "extent": null, "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45H", "kind": "section", "number": "45H", "heading": "Expenditure on environmentally beneficial plant or machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45H", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45I", "kind": "section", "number": "45I", "heading": "Certification of environmentally beneficial plant and machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45I", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45J", "kind": "section", "number": "45J", "heading": "Environmentally beneficial components of plant or machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45J", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45K", "kind": "section", "number": "45K", "heading": "Expenditure on plant and machinery for use in designated assisted areas", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45K", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45L", "kind": "section", "number": "45L", "heading": "Exclusion of plant or machinery partly for use outside designated assisted areas", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45L", "extent": null, "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45M", "kind": "section", "number": "45M", "heading": "Exclusions from allowances under section 45K", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45M", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45N", "kind": "section", "number": "45N", "heading": "Effect of plant or machinery subsequently being primarily for use outside designated assisted areas", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45N", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45O", "kind": "section", "number": "45O", "heading": "Expenditure on plant and machinery for use in special tax sites", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45O", "extent": null, "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45P", "kind": "section", "number": "45P", "heading": "Power to amend conditions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45P", "extent": null, "status": null, "parent": 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"https://openlegislation.uk/capital-allowances-act-2001/section-45S", "extent": null, "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45T", "kind": "section", "number": "45T", "heading": "Exclusion of expenditure incurred under disqualifying arrangements", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45T", "extent": null, "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45U", "kind": "section", "number": "45U", "heading": "Expenditure on plant or machinery in cases not falling with section 45S etc", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45U", "extent": null, "status": null, "parent": "part/2/chapter/4/crossheading/types-of-expenditure-which-may-qualify-for-firstyear-allowances" }, { "path": "section/45V", "kind": "section", "number": "45V", 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"part/2/chapter/5/crossheading/annual-investment-allowance" }, { "path": "section/51D", "kind": "section", "number": "51D", "heading": "Third restriction: groups of companies under common control", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-51D", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/annual-investment-allowance" }, { "path": "section/51E", "kind": "section", "number": "51E", "heading": "Fourth restriction: other companies under common control", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-51E", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/annual-investment-allowance" }, { "path": "section/51F", "kind": "section", "number": "51F", "heading": "Companies and groups: meaning of “control”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-51F", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/annual-investment-allowance" }, { "path": "section/51G", "kind": "section", "number": "51G", "heading": "Companies and groups: meaning of “related”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-51G", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/annual-investment-allowance" }, { "path": "section/51H", "kind": "section", "number": "51H", "heading": "Fifth restriction: qualifying activities under common control", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-51H", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/annual-investment-allowance" }, { "path": "section/51I", "kind": "section", "number": "51I", "heading": "Qualifying activities: meaning of control", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-51I", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/annual-investment-allowance" }, { "path": "section/51J", "kind": "section", "number": "51J", "heading": "Qualifying activity: meaning of “related”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-51J", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/annual-investment-allowance" }, { "path": "section/51JA", "kind": "section", "number": "51JA", "heading": "Sixth restriction: allocation where profits chargeable at NI rate", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-51JA", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/annual-investment-allowance" }, { "path": "section/51K", "kind": "section", "number": "51K", "heading": "Operation of annual investment allowance where restrictions apply", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-51K", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/annual-investment-allowance" }, { "path": "section/51L", "kind": "section", "number": "51L", "heading": "Special provision for short chargeable periods", "url": 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"part/2/chapter/5" }, { "path": "section/52", "kind": "section", "number": "52", "heading": "First-year allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-52", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5/crossheading/firstyear-allowances" }, { "path": "part/2/chapter/5/crossheading/prevention-of-double-relief", "kind": "crossheading", "number": null, "heading": "Prevention of double relief", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/5" }, { "path": "section/52A", "kind": "section", "number": "52A", "heading": "Prevention of double relief", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-52A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5/crossheading/prevention-of-double-relief" }, { "path": "part/2/chapter/5/crossheading/pooling", "kind": "crossheading", "number": null, "heading": "Pooling", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/5" }, { "path": "section/53", "kind": "section", "number": "53", "heading": "Pooling of qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-53", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/pooling" }, { "path": "section/54", "kind": "section", "number": "54", "heading": "The different kinds of pools", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-54", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5/crossheading/pooling" }, { "path": "part/2/chapter/5/crossheading/writingdown-and-balancing-allowances-and-balancing-charges", "kind": "crossheading", "number": null, "heading": "Writing-down and balancing allowances and balancing charges", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/5" }, { "path": "section/55", "kind": "section", "number": "55", "heading": "Determination of entitlement or liability", "url": 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"heading": "Available qualifying expenditure", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/5" }, { "path": "section/57", "kind": "section", "number": "57", "heading": "Available qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-57", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5/crossheading/available-qualifying-expenditure" }, { "path": "section/58", "kind": "section", "number": "58", "heading": "Initial allocation of qualifying expenditure to pools", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-58", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5/crossheading/available-qualifying-expenditure" }, { "path": "section/59", "kind": "section", "number": "59", "heading": "Unrelieved qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-59", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5/crossheading/available-qualifying-expenditure" }, { "path": "chapter/5/crossheading/special-balancing-charge-in-cases-of-temporary-full-expensing-etc", "kind": "crossheading", "number": null, "heading": "Special balancing charge in cases of full expensing etc", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/5" }, { "path": "section/59A", "kind": "section", "number": "59A", "heading": "Disposal of assets where first-year allowance made under section 45S for expenditure which is not special rate expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-59A", "extent": null, "status": null, "parent": "chapter/5/crossheading/special-balancing-charge-in-cases-of-temporary-full-expensing-etc" }, { "path": "section/59B", "kind": "section", "number": "59B", "heading": "Disposal of assets where first-year allowance made under section 45S for expenditure which is special rate expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-59B", "extent": null, "status": null, "parent": "chapter/5/crossheading/special-balancing-charge-in-cases-of-temporary-full-expensing-etc" }, { "path": "section/59C", "kind": "section", "number": "59C", "heading": "Sections 59A and 59B: tax avoidance arrangements", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-59C", "extent": null, "status": null, "parent": "chapter/5/crossheading/special-balancing-charge-in-cases-of-temporary-full-expensing-etc" }, { "path": "part/2/chapter/5/crossheading/disposal-events-and-disposal-values-general", "kind": "crossheading", "number": null, "heading": "Disposal events and disposal values: general", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5" }, { "path": "section/60", "kind": "section", "number": "60", "heading": "Meaning of “disposal receipt” and “disposal event”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-60", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5/crossheading/disposal-events-and-disposal-values-general" }, { "path": "section/61", "kind": "section", "number": "61", "heading": "Disposal events and disposal values", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-61", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5/crossheading/disposal-events-and-disposal-values-general" }, { "path": "section/62", "kind": "section", "number": "62", "heading": "General limit on amount of disposal value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-62", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/disposal-events-and-disposal-values-general" }, { "path": "section/62A", "kind": "section", "number": "62A", "heading": "Cases in which disposal value is transition value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-62A", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/disposal-events-and-disposal-values-general" }, { "path": "section/63", "kind": "section", "number": "63", "heading": "Cases in which disposal value is nil", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-63", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5/crossheading/disposal-events-and-disposal-values-general" }, { "path": "section/64", "kind": "section", "number": "64", "heading": "Case in which no disposal value need be brought into account", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-64", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/disposal-events-and-disposal-values-general" }, { "path": "section/64A", "kind": "section", "number": "64A", "heading": "Leased assets: arrangements reducing disposal value of asset", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-64A", "extent": null, "status": null, "parent": "part/2/chapter/5/crossheading/disposal-events-and-disposal-values-general" }, { "path": "part/2/chapter/5/crossheading/the-final-chargeable-period", "kind": "crossheading", "number": null, "heading": "The final chargeable period", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/5" }, { "path": "section/65", "kind": "section", "number": "65", "heading": "The final chargeable period", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-65", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5/crossheading/the-final-chargeable-period" }, { "path": "part/2/chapter/5/crossheading/list-of-provisions-outside-this-chapter-about-disposal-values", "kind": "crossheading", "number": null, "heading": "List of provisions outside this Chapter about disposal values", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5" }, { "path": "section/66", "kind": "section", "number": "66", "heading": "List of provisions outside this Chapter about disposal values", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-66", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5/crossheading/list-of-provisions-outside-this-chapter-about-disposal-values" }, { "path": "chapter/5/crossheading/application-of-chapter-to-person-leaving-cash-basis", "kind": "crossheading", "number": null, "heading": "Application of Chapter to person leaving cash basis", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5" }, { "path": "section/66A", "kind": "section", "number": "66A", "heading": "Persons leaving cash basis", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-66A", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/5/crossheading/application-of-chapter-to-person-leaving-cash-basis" }, { "path": "chapter/5/crossheading/effect-of-changes-in-northern-ireland-status-of-sme-company-or-sme-partnership", "kind": "crossheading", "number": null, "heading": "Effect of changes in Northern Ireland status of SME company or SME partnership", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/5" }, { "path": "section/66B", "kind": "section", "number": "66B", "heading": "SME company entering NI corporation tax regime", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-66B", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/5/crossheading/effect-of-changes-in-northern-ireland-status-of-sme-company-or-sme-partnership" }, { "path": "section/66C", "kind": "section", "number": "66C", "heading": "SME partnership entering NI corporation tax regime", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-66C", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/5/crossheading/effect-of-changes-in-northern-ireland-status-of-sme-company-or-sme-partnership" }, { "path": "section/66D", "kind": "section", "number": "66D", "heading": "SME company leaving NI corporation tax regime", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-66D", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/5/crossheading/effect-of-changes-in-northern-ireland-status-of-sme-company-or-sme-partnership" }, { "path": "section/66E", "kind": "section", "number": "66E", "heading": "SME partnership leaving NI corporation tax regime", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-66E", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/5/crossheading/effect-of-changes-in-northern-ireland-status-of-sme-company-or-sme-partnership" }, { "path": "part/2/chapter/6", "kind": "chapter", "number": "6", "heading": "Hire-purchase etc. and plant or machinery provided by lessee", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/2/chapter/6/crossheading/hirepurchase-and-similar-contracts", "kind": "crossheading", "number": null, "heading": "Hire-purchase and similar contracts", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6" }, { "path": "section/67", "kind": "section", "number": "67", "heading": "Plant or machinery treated as owned by person entitled to benefit of contract, etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-67", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6/crossheading/hirepurchase-and-similar-contracts" }, { "path": "section/68", "kind": "section", "number": "68", "heading": "Disposal value on cessation of notional ownership", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-68", "extent": null, "status": null, "parent": "part/2/chapter/6/crossheading/hirepurchase-and-similar-contracts" }, { "path": "section/69", "kind": "section", "number": "69", "heading": "Hire-purchase etc. and fixtures", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-69", "extent": null, "status": null, "parent": "part/2/chapter/6/crossheading/hirepurchase-and-similar-contracts" }, { "path": "part/2/chapter/6/crossheading/plant-or-machinery-provided-by-lessee", "kind": "crossheading", "number": null, "heading": "Plant or machinery provided by lessee", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6" }, { "path": "section/70", "kind": "section", "number": "70", "heading": "Plant or machinery provided by lessee", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6/crossheading/plant-or-machinery-provided-by-lessee" }, { "path": "chapter/6/crossheading/lessees-under-long-funding-leases", "kind": "crossheading", "number": null, "heading": "Lessees under long funding leases", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/6" }, { "path": "section/70A", "kind": "section", "number": "70A", "heading": "Entitlement to capital allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70A", "extent": null, "status": null, "parent": "chapter/6/crossheading/lessees-under-long-funding-leases" }, { "path": "section/70B", "kind": "section", "number": "70B", "heading": "Long funding operating lease: amount of capital expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70B", "extent": null, "status": null, "parent": "chapter/6/crossheading/lessees-under-long-funding-leases" }, { "path": "section/70C", "kind": "section", "number": "70C", "heading": "Long funding finance lease: amount of capital expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70C", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6/crossheading/lessees-under-long-funding-leases" }, { "path": "section/70D", "kind": "section", "number": "70D", "heading": "Long funding finance lease: additional expenditure: allowances for lessee", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70D", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6/crossheading/lessees-under-long-funding-leases" }, { "path": "section/70DA", "kind": "section", "number": "70DA", "heading": "Transfer and long funding leaseback: restrictions on lessee's allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70DA", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6/crossheading/lessees-under-long-funding-leases" }, { "path": "section/70E", "kind": "section", "number": "70E", "heading": "Disposal events and disposal values", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70E", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/6/crossheading/lessees-under-long-funding-leases" }, { "path": "part/2/chapter/6A", "kind": "chapter", "number": "6A", "heading": "Interpretation of provisions about long funding leases", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/2/chapter/6A/crossheading/introductory", "kind": "crossheading", "number": null, "heading": "Introductory", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/6A" }, { "path": "section/70F", "kind": "section", "number": "70F", "heading": "Introductory", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70F", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/introductory" }, { "path": "part/2/chapter/6A/crossheading/meaning-of-long-funding-lease-etc", "kind": "crossheading", "number": null, "heading": "Meaning of “long funding lease” etc", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/6A" }, { "path": "section/70G", "kind": "section", "number": "70G", "heading": "“Long funding lease”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70G", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6A/crossheading/meaning-of-long-funding-lease-etc" }, { "path": "section/70H", "kind": "section", "number": "70H", "heading": "Lessee: requirement for tax return treating lease as long funding lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70H", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6A/crossheading/meaning-of-long-funding-lease-etc" }, { "path": "section/70I", "kind": "section", "number": "70I", "heading": "“Short lease”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70I", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6A/crossheading/meaning-of-long-funding-lease-etc" }, { "path": "section/70J", "kind": "section", "number": "70J", "heading": "“Funding lease”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70J", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6A/crossheading/meaning-of-long-funding-lease-etc" }, { "path": "part/2/chapter/6A/crossheading/meaning-of-plant-or-machinery-lease", "kind": "crossheading", "number": null, "heading": "Meaning of “plant or machinery lease”", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/6A" }, { "path": "section/70K", "kind": "section", "number": "70K", "heading": "“Plant or machinery lease”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70K", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6A/crossheading/meaning-of-plant-or-machinery-lease" }, { "path": "section/70L", "kind": "section", "number": "70L", "heading": "Plant or machinery leased with other assets: separate derived leases", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70L", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/meaning-of-plant-or-machinery-lease" }, { "path": "section/70M", "kind": "section", "number": "70M", "heading": "Derived leases of plant or machinery: term and rentals", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70M", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/meaning-of-plant-or-machinery-lease" }, { "path": "part/2/chapter/6A/crossheading/the-tests-for-being-a-funding-lease", "kind": "crossheading", "number": null, "heading": "The tests for being a funding lease", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/6A" }, { "path": "section/70N", "kind": "section", "number": "70N", "heading": "The finance lease test", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70N", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/the-tests-for-being-a-funding-lease" }, { "path": "section/70O", "kind": "section", "number": "70O", "heading": "The lease payments test", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70O", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6A/crossheading/the-tests-for-being-a-funding-lease" }, { "path": "section/70P", "kind": "section", "number": "70P", "heading": "The useful economic life test", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70P", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/the-tests-for-being-a-funding-lease" }, { "path": "part/2/chapter/6A/crossheading/leases-excluded-by-right-of-lessor-etc-to-claim-capital-allowances", "kind": "crossheading", "number": null, "heading": "Leases excluded by right of lessor etc to claim capital allowances", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/6A" }, { "path": "section/70Q", "kind": "section", "number": "70Q", "heading": "Leases excluded by right of lessor etc to claim capital allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70Q", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/leases-excluded-by-right-of-lessor-etc-to-claim-capital-allowances" }, { "path": "part/2/chapter/6A/crossheading/excluded-leases-of-background-plant-or-machinery-for-a-building", "kind": "crossheading", "number": null, "heading": "Excluded leases of background plant or machinery for a building", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/6A" }, { "path": "section/70R", "kind": "section", "number": "70R", "heading": "Excluded leases of background plant or machinery for a building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70R", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/excluded-leases-of-background-plant-or-machinery-for-a-building" }, { "path": "section/70S", "kind": "section", "number": "70S", "heading": "The disqualifications", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70S", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/excluded-leases-of-background-plant-or-machinery-for-a-building" }, { "path": "section/70T", "kind": "section", "number": "70T", "heading": "Orders relating to background plant or machinery for a building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70T", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/excluded-leases-of-background-plant-or-machinery-for-a-building" }, { "path": "part/2/chapter/6A/crossheading/exclusion-for-certain-plant-or-machinery-leased-with-land", "kind": "crossheading", "number": null, "heading": "Exclusion for certain plant or machinery leased with land", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/6A" }, { "path": "section/70U", "kind": "section", "number": "70U", "heading": "Plant or machinery leased with land: low percentage value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70U", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/exclusion-for-certain-plant-or-machinery-leased-with-land" }, { "path": "part/2/chapter/6A/crossheading/avoidance", "kind": "crossheading", "number": null, "heading": "Avoidance", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/6A" }, { "path": "section/70V", "kind": "section", "number": "70V", "heading": "Tax avoidance involving international leasing", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70V", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6A/crossheading/avoidance" }, { "path": "part/2/chapter/6A/crossheading/transfers-assignments-novations-leaseback-variations-etc", "kind": "crossheading", "number": null, "heading": "Transfers, assignments, novations, leaseback, variations etc", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/6A" }, { "path": "section/70W", "kind": "section", "number": "70W", "heading": "Transfers, assignments etc by lessor", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70W", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/transfers-assignments-novations-leaseback-variations-etc" }, { "path": "section/70X", "kind": "section", "number": "70X", "heading": "Transfers, assignments etc by lessee", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70X", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/transfers-assignments-novations-leaseback-variations-etc" }, { "path": "section/70Y", "kind": "section", "number": "70Y", "heading": "Sale and leaseback, lease and leaseback etc: lessors", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70Y", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/transfers-assignments-novations-leaseback-variations-etc" }, { "path": "section/70YA", "kind": "section", "number": "70YA", "heading": "Change in accountancy classification of long funding lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70YA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/6A/crossheading/transfers-assignments-novations-leaseback-variations-etc" }, { "path": "section/70YB", "kind": "section", "number": "70YB", "heading": "Long funding operating lease: extension of term of lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70YB", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/transfers-assignments-novations-leaseback-variations-etc" }, { "path": "section/70YC", "kind": "section", "number": "70YC", "heading": "Extension of term of lease that is not a long funding lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70YC", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/transfers-assignments-novations-leaseback-variations-etc" }, { "path": "section/70YD", "kind": "section", "number": "70YD", "heading": "Increase in proportion of residual amount guaranteed: review of status", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70YD", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/transfers-assignments-novations-leaseback-variations-etc" }, { "path": "part/2/chapter/6A/crossheading/interpretation", "kind": "crossheading", "number": null, "heading": "Interpretation", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/6A" }, { "path": "section/70YE", "kind": "section", "number": "70YE", "heading": "“Minimum lease payments”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70YE", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/interpretation" }, { "path": "section/70YF", "kind": "section", "number": "70YF", 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"part/2/chapter/6A/crossheading/interpretation" }, { "path": "section/70YJ", "kind": "section", "number": "70YJ", "heading": "Power to vary the meaning of certain expressions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-70YJ", "extent": null, "status": null, "parent": "part/2/chapter/6A/crossheading/interpretation" }, { "path": "part/2/chapter/7", "kind": "chapter", "number": "7", "heading": "Computer software", "url": null, "extent": null, "status": null, "parent": "part/2" }, { "path": "section/71", "kind": "section", "number": "71", "heading": "Software and rights to software", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-71", "extent": null, "status": null, "parent": "part/2/chapter/7" }, { "path": "section/72", "kind": "section", "number": "72", "heading": "Disposal values", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-72", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/7" }, { "path": "section/73", "kind": "section", "number": "73", "heading": "Limit on disposal values", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-73", "extent": null, "status": null, "parent": "part/2/chapter/7" }, { "path": "part/2/chapter/8", "kind": "chapter", "number": "8", "heading": "Cars, etc.", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/2/chapter/8/crossheading/cars-above-the-cost-threshold", "kind": "crossheading", "number": null, "heading": "Cars above the cost threshold", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/8" }, { "path": "section/74", "kind": "section", "number": "74", "heading": "Single asset pool", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-74", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/8/crossheading/cars-above-the-cost-threshold" }, { "path": "section/75", "kind": "section", "number": "75", "heading": "General 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"https://openlegislation.uk/capital-allowances-act-2001/section-78", "extent": null, "status": "repealed", "parent": "part/2/chapter/8/crossheading/cars-above-the-cost-threshold" }, { "path": "section/79", "kind": "section", "number": "79", "heading": "Cases where Chapter 17 (anti-avoidance) applies", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-79", "extent": null, "status": "repealed", "parent": "part/2/chapter/8/crossheading/cars-above-the-cost-threshold" }, { "path": "part/2/chapter/8/crossheading/vehicles-provided-for-purposes-of-employment-or-office", "kind": "crossheading", "number": null, "heading": "Vehicles provided for purposes of employment or office", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/8" }, { "path": "section/80", "kind": "section", "number": "80", "heading": "Vehicles provided for purposes of employment or office", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-80", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/8/crossheading/vehicles-provided-for-purposes-of-employment-or-office" }, { "path": "part/2/chapter/8/crossheading/interpretation", "kind": "crossheading", "number": null, "heading": "Interpretation", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/8" }, { "path": "section/81", "kind": "section", "number": "81", "heading": "Extended meaning of “car”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-81", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/8/crossheading/interpretation" }, { "path": "section/82", "kind": "section", "number": "82", "heading": "Qualifying hire cars", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-82", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/8/crossheading/interpretation" }, { "path": "part/2/chapter/9", "kind": "chapter", "number": "9", "heading": "Short-life assets", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "section/83", "kind": "section", "number": "83", "heading": "Meaning of “short-life asset”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-83", "extent": null, "status": null, "parent": "part/2/chapter/9" }, { "path": "section/84", "kind": "section", "number": "84", "heading": "Cases in which short-life asset treatment is ruled out", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-84", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/9" }, { "path": "section/85", "kind": "section", "number": "85", "heading": "Election for short-life asset treatment: procedure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-85", "extent": null, "status": null, "parent": "part/2/chapter/9" }, { "path": "section/86", "kind": "section", "number": "86", "heading": "Short-life asset pool", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-86", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/9" }, { "path": "section/87", "kind": "section", "number": "87", "heading": "Short-life assets provided for leasing", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-87", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/9" }, { "path": "section/88", "kind": "section", "number": "88", "heading": "Sales at under-value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-88", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/9" }, { "path": "section/89", "kind": "section", "number": "89", "heading": "Disposal to connected person", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-89", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/9" }, { "path": "part/2/chapter/10", "kind": "chapter", "number": "10", "heading": "Long-life assets", "url": null, "extent": null, "status": null, "parent": "part/2" }, { "path": "part/2/chapter/10/crossheading/longlife-asset-expenditure", "kind": "crossheading", "number": null, "heading": "Long-life asset expenditure", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/10" }, { "path": "section/90", "kind": "section", "number": "90", "heading": "Long-life asset expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-90", "extent": null, "status": null, "parent": "part/2/chapter/10/crossheading/longlife-asset-expenditure" }, { "path": "section/91", "kind": "section", "number": "91", "heading": "Meaning of “long-life asset”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-91", "extent": null, "status": null, "parent": "part/2/chapter/10/crossheading/longlife-asset-expenditure" }, { "path": "section/92", "kind": "section", "number": "92", "heading": "Application of Chapter to part of expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-92", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/10/crossheading/longlife-asset-expenditure" }, { "path": "part/2/chapter/10/crossheading/expenditure-excluded-from-being-longlife-asset-expenditure", "kind": "crossheading", "number": null, "heading": "Expenditure excluded from being long-life asset expenditure", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/10" }, { "path": "section/93", "kind": "section", "number": "93", "heading": "Fixtures etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-93", "extent": null, "status": null, "parent": "part/2/chapter/10/crossheading/expenditure-excluded-from-being-longlife-asset-expenditure" }, { "path": "section/94", "kind": "section", "number": "94", "heading": "Ships", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-94", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/10/crossheading/expenditure-excluded-from-being-longlife-asset-expenditure" }, { "path": "section/95", "kind": "section", "number": "95", "heading": "Railway assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-95", "extent": null, "status": null, "parent": "part/2/chapter/10/crossheading/expenditure-excluded-from-being-longlife-asset-expenditure" }, { "path": "section/96", "kind": "section", "number": "96", "heading": "Cars", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-96", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/10/crossheading/expenditure-excluded-from-being-longlife-asset-expenditure" }, { "path": "section/97", "kind": "section", "number": "97", "heading": "Expenditure within the relevant monetary limit: general", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-97", "extent": null, "status": null, "parent": "part/2/chapter/10/crossheading/expenditure-excluded-from-being-longlife-asset-expenditure" }, { "path": "section/98", "kind": "section", "number": "98", "heading": "Expenditure to which the monetary limits apply", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-98", "extent": null, "status": null, "parent": "part/2/chapter/10/crossheading/expenditure-excluded-from-being-longlife-asset-expenditure" }, { "path": "section/99", "kind": "section", "number": "99", "heading": "The monetary limit", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-99", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/10/crossheading/expenditure-excluded-from-being-longlife-asset-expenditure" }, { "path": "section/100", "kind": "section", "number": "100", "heading": "Exceeding the monetary limit", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-100", "extent": null, "status": null, "parent": "part/2/chapter/10/crossheading/expenditure-excluded-from-being-longlife-asset-expenditure" }, { "path": "part/2/chapter/10/crossheading/rules-applying-to-longlife-asset-expenditure", "kind": "crossheading", "number": null, "heading": "Rules applying to long-life asset expenditure", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/10" }, { "path": "section/101", "kind": "section", "number": "101", "heading": "Allocation of long-life asset expenditure to pool", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-101", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/10/crossheading/rules-applying-to-longlife-asset-expenditure" }, { "path": "section/102", "kind": "section", "number": "102", "heading": "Writing-down allowance in respect of long-life asset expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-102", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/10/crossheading/rules-applying-to-longlife-asset-expenditure" }, { "path": "part/2/chapter/10/crossheading/antiavoidance-provisions", "kind": "crossheading", "number": null, "heading": "Anti-avoidance provisions", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/10" }, { "path": "section/103", "kind": "section", "number": "103", "heading": "Later claims", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-103", "extent": null, "status": null, "parent": "part/2/chapter/10/crossheading/antiavoidance-provisions" }, { "path": "section/104", "kind": "section", "number": "104", "heading": "Disposal value of long-life assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-104", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/10/crossheading/antiavoidance-provisions" }, { "path": "part/2/chapter/10A", "kind": "chapter", "number": "10A", "heading": "Special rate expenditure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/2/chapter/10A/crossheading/special-rate-expenditure", "kind": "crossheading", "number": null, "heading": "Special rate expenditure", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/10A" }, { "path": "section/104A", "kind": "section", "number": "104A", "heading": "Special rate expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-104A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/10A/crossheading/special-rate-expenditure" }, { "path": "section/104AA", "kind": "section", "number": "104AA", "heading": "Meaning of “main rate car”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-104AA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/10A/crossheading/special-rate-expenditure" }, { "path": "section/104B", "kind": "section", "number": "104B", "heading": "Application of Chapter to part of 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"parent": "part/2/chapter/10A/crossheading/rules-applying-to-special-rate-expenditure" }, { "path": "section/104E", "kind": "section", "number": "104E", "heading": "Disposal value of special rate assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-104E", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/10A/crossheading/rules-applying-to-special-rate-expenditure" }, { "path": "section/104F", "kind": "section", "number": "104F", "heading": "Special rate cars: discontinued activity continued by relevant company", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-104F", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/10A/crossheading/rules-applying-to-special-rate-expenditure" }, { "path": "section/104G", "kind": "section", "number": "104G", "heading": "Disposal events in respect of cushion gas", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-104G", "extent": null, "status": null, "parent": "part/2/chapter/10A/crossheading/rules-applying-to-special-rate-expenditure" }, { "path": "part/2/chapter/11", "kind": "chapter", "number": "11", "heading": "Overseas leasing", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/2/chapter/11/crossheading/basic-terms", "kind": "crossheading", "number": null, "heading": "Basic terms", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/11" }, { "path": "section/105", "kind": "section", "number": "105", "heading": "“Leasing”, “overseas leasing” etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-105", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/11/crossheading/basic-terms" }, { "path": "section/106", "kind": "section", "number": "106", "heading": "The designated period", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-106", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/11/crossheading/basic-terms" }, { "path": "part/2/chapter/11/crossheading/certain-expenditure-to-be-pooled", "kind": "crossheading", "number": null, "heading": "Certain expenditure to be pooled", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/11" }, { "path": "section/107", "kind": "section", "number": "107", "heading": "The overseas leasing pool", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-107", "extent": null, "status": null, "parent": "part/2/chapter/11/crossheading/certain-expenditure-to-be-pooled" }, { "path": "section/108", "kind": "section", "number": "108", "heading": "Effect of disposal to connected person on overseas leasing pool", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-108", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/11/crossheading/certain-expenditure-to-be-pooled" }, { "path": 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"crossheading", "number": null, "heading": "Recovery of excess allowances", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/11" }, { "path": "section/111", "kind": "section", "number": "111", "heading": "Excess allowances: standard recovery mechanism", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-111", "extent": null, "status": null, "parent": "part/2/chapter/11/crossheading/recovery-of-excess-allowances" }, { "path": "section/112", "kind": "section", "number": "112", "heading": "Excess allowances: connected persons", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-112", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/11/crossheading/recovery-of-excess-allowances" }, { "path": "section/113", "kind": "section", "number": "113", "heading": "Excess allowances: special provision for ships", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-113", "extent": null, "status": null, 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"parent": "part/2/chapter/13/crossheading/expenditure-connected-with-mineral-extraction-trades" }, { "path": "section/161", "kind": "section", "number": "161", "heading": "Pre-trading expenditure on mineral exploration and access", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-161", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/13/crossheading/expenditure-connected-with-mineral-extraction-trades" }, { "path": "part/2/chapter/13/crossheading/expenditure-connected-with-reuse-etc-of-offshore-oil-infrastructure", "kind": "crossheading", "number": null, "heading": "Expenditure connected with reuse etc. of offshore oil infrastructure", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/13" }, { "path": "section/161A", "kind": "section", "number": "161A", "heading": "Meaning of “offshore infrastructure”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-161A", "extent": null, "status": null, "parent": 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expenditure after ceasing ring fence trade", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-165", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/13/crossheading/provisions-relating-to-ring-fence-trades" }, { "path": "chapter/13/crossheading/restrictions-on-allowances-antiavoidance", "kind": "crossheading", "number": null, "heading": "Restrictions on allowances: anti-avoidance", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/13" }, { "path": "section/165A", "kind": "section", "number": "165A", "heading": "Decommissioning services supplied by connected person", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-165A", "extent": null, "status": null, "parent": "chapter/13/crossheading/restrictions-on-allowances-antiavoidance" }, { "path": "section/165B", "kind": "section", "number": "165B", "heading": "Restriction on allowance available", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-165B", "extent": null, "status": null, "parent": "chapter/13/crossheading/restrictions-on-allowances-antiavoidance" }, { "path": "section/165C", "kind": "section", "number": "165C", "heading": "Allowance in respect of certain services related to decommissioning", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-165C", "extent": null, "status": null, "parent": "chapter/13/crossheading/restrictions-on-allowances-antiavoidance" }, { "path": "section/165D", "kind": "section", "number": "165D", "heading": "Allowance where decommissioning undertaken for other participators in oil field", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-165D", "extent": null, "status": null, "parent": "chapter/13/crossheading/restrictions-on-allowances-antiavoidance" }, { "path": "section/165E", "kind": "section", "number": "165E", "heading": "Transaction to obtain tax advantage", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-165E", "extent": null, "status": null, "parent": "chapter/13/crossheading/restrictions-on-allowances-antiavoidance" }, { "path": "part/2/chapter/13/crossheading/transfers-of-interests-in-oil-fields-antiavoidance", "kind": "crossheading", "number": null, "heading": "Transfers of interests in oil fields: anti-avoidance", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/13" }, { "path": "section/166", "kind": "section", "number": "166", "heading": "Transfers of interests in oil fields: anti-avoidance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-166", "extent": null, "status": null, "parent": "part/2/chapter/13/crossheading/transfers-of-interests-in-oil-fields-antiavoidance" }, { "path": "part/2/chapter/13/crossheading/oil-production-sharing-contracts", "kind": "crossheading", "number": null, "heading": "Oil production sharing contracts", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/13" }, { "path": "section/167", "kind": "section", "number": "167", "heading": "Oil production sharing contracts", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-167", "extent": null, "status": null, "parent": "part/2/chapter/13/crossheading/oil-production-sharing-contracts" }, { "path": "section/168", "kind": "section", "number": "168", "heading": "Expenditure on plant or machinery incurred by contractor", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-168", "extent": null, "status": null, "parent": "part/2/chapter/13/crossheading/oil-production-sharing-contracts" }, { "path": "section/169", "kind": "section", "number": "169", "heading": "Expenditure on plant or machinery incurred by participator", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-169", "extent": null, "status": null, "parent": "part/2/chapter/13/crossheading/oil-production-sharing-contracts" }, { "path": "section/170", "kind": "section", "number": "170", "heading": "Participator’s expenditure attributable to plant or machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-170", "extent": null, "status": null, "parent": "part/2/chapter/13/crossheading/oil-production-sharing-contracts" }, { "path": "section/171", "kind": "section", "number": "171", "heading": "Disposal values on cessation of ownership", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-171", "extent": null, "status": null, "parent": "part/2/chapter/13/crossheading/oil-production-sharing-contracts" }, { "path": "part/2/chapter/14", "kind": "chapter", "number": "14", "heading": "Fixtures", "url": null, "extent": null, "status": null, "parent": "part/2" }, { "path": "part/2/chapter/14/crossheading/introduction", "kind": "crossheading", "number": null, "heading": "Introduction", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14" }, { "path": "section/172", "kind": "section", "number": "172", "heading": "Scope of Chapter etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-172", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/introduction" }, { "path": "section/172A", "kind": "section", "number": "172A", "heading": "Long funding leases etc: cases where this Chapter does not apply.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-172A", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/introduction" }, { "path": "section/173", "kind": "section", "number": "173", "heading": "Meaning of “fixture” and “relevant land”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-173", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/introduction" }, { "path": "section/174", "kind": "section", "number": "174", "heading": "Meaning of “equipment lease” and “lease”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-174", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/introduction" }, { "path": "section/175", "kind": "section", "number": "175", "heading": "Meaning of “interest in land”, etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-175", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/introduction" }, { "path": "section/175A", "kind": "section", "number": "175A", "heading": "Meaning of “energy services agreement”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-175A", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/introduction" }, { "path": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures", "kind": "crossheading", "number": null, "heading": "Persons who are treated as owners of fixtures", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14" }, { "path": "section/176", "kind": "section", "number": "176", "heading": "Person with interest in relevant land having fixture for purposes of qualifying activity", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-176", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures" }, { "path": "section/177", "kind": "section", "number": "177", "heading": "Equipment lessors", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-177", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures" }, { "path": "section/178", "kind": "section", "number": "178", "heading": "Equipment lessee has qualifying activity etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-178", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures" }, { "path": "section/179", "kind": "section", "number": "179", "heading": "Equipment lessor has right to sever fixture that is not part of building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-179", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures" }, { "path": "section/180", "kind": "section", "number": "180", "heading": "Equipment lease is part of affordable warmth programme", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-180", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures" }, { "path": "section/180A", "kind": "section", "number": "180A", "heading": "Energy services providers", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-180A", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures" }, { "path": "section/181", "kind": "section", "number": "181", "heading": "Purchaser of land giving consideration for fixture", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-181", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures" }, { "path": "section/182", "kind": "section", "number": "182", "heading": "Purchaser of land discharging obligations of equipment lessee", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-182", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures" }, { "path": "section/182A", "kind": "section", "number": "182A", "heading": "Purchaser of land discharging obligations of client under energy services agreement", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-182A", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures" }, { "path": "section/183", "kind": "section", "number": "183", "heading": "Incoming lessee where lessor entitled to allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-183", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures" }, { "path": "section/184", "kind": "section", "number": "184", "heading": "Incoming lessee where lessor not entitled to allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-184", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/persons-who-are-treated-as-owners-of-fixtures" }, { "path": "part/2/chapter/14/crossheading/restrictions-on-amount-of-qualifying-expenditure", "kind": "crossheading", "number": null, "heading": "Restrictions on amount of qualifying expenditure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14" }, { "path": "section/185", "kind": "section", "number": "185", "heading": "Fixture on which a plant and machinery allowance has been claimed", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-185", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/restrictions-on-amount-of-qualifying-expenditure" }, { "path": "section/186", "kind": "section", "number": "186", "heading": "Fixture on which an industrial buildings allowance has been made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-186", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/restrictions-on-amount-of-qualifying-expenditure" }, { "path": "section/186A", "kind": "section", "number": "186A", "heading": "Fixtures on which a business premises renovation allowance has been made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-186A", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/restrictions-on-amount-of-qualifying-expenditure" }, { "path": "section/187", "kind": "section", "number": "187", "heading": "Fixture on which a research and development allowance has been made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-187", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/restrictions-on-amount-of-qualifying-expenditure" }, { "path": "section/187A", "kind": "section", "number": "187A", "heading": "Effect of changes in ownership of a fixture", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-187A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/restrictions-on-amount-of-qualifying-expenditure" }, { "path": "section/187B", "kind": "section", "number": "187B", "heading": "Section 187A: supplementary provision", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-187B", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/restrictions-on-amount-of-qualifying-expenditure" }, { "path": "part/2/chapter/14/crossheading/cessation-of-ownership-of-fixtures", "kind": "crossheading", "number": null, "heading": "Cessation of ownership of fixtures", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14" }, { "path": "section/188", "kind": "section", "number": "188", "heading": "Cessation of ownership when person ceases to have qualifying interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-188", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/cessation-of-ownership-of-fixtures" }, { "path": "section/189", "kind": "section", "number": "189", "heading": "Identifying the qualifying interest in special cases", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-189", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/cessation-of-ownership-of-fixtures" }, { "path": "section/190", "kind": "section", "number": "190", "heading": "Cessation of ownership of lessor where section 183 applies", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-190", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/cessation-of-ownership-of-fixtures" }, { "path": "section/191", "kind": "section", "number": "191", "heading": "Cessation of ownership on severance of fixture", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-191", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/cessation-of-ownership-of-fixtures" }, { "path": "section/192", "kind": "section", "number": "192", "heading": "Cessation of ownership of equipment lessor", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-192", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/cessation-of-ownership-of-fixtures" }, { "path": "section/192A", "kind": "section", "number": "192A", "heading": "Cessation of ownership of energy services provider", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-192A", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/cessation-of-ownership-of-fixtures" }, { "path": "part/2/chapter/14/crossheading/acquisition-of-ownership-of-fixture-when-another-ceases-to-own-it", "kind": "crossheading", "number": null, "heading": "Acquisition of ownership of fixture when another ceases to own it", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14" }, { "path": "section/193", "kind": "section", "number": "193", "heading": "Acquisition of ownership by lessor or licensor on termination of lease or licence", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-193", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/acquisition-of-ownership-of-fixture-when-another-ceases-to-own-it" }, { "path": "section/194", "kind": "section", "number": "194", "heading": "Acquisition of ownership by assignee of equipment lessor", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-194", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/acquisition-of-ownership-of-fixture-when-another-ceases-to-own-it" }, { "path": "section/195", "kind": "section", "number": "195", "heading": "Acquisition of ownership by equipment lessee", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-195", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/acquisition-of-ownership-of-fixture-when-another-ceases-to-own-it" }, { "path": "section/195A", "kind": "section", "number": "195A", "heading": "Acquisition of ownership by assignee of energy services provider", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-195A", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/acquisition-of-ownership-of-fixture-when-another-ceases-to-own-it" }, { "path": "section/195B", "kind": "section", "number": "195B", "heading": "Acquisition of ownership by client", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-195B", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/acquisition-of-ownership-of-fixture-when-another-ceases-to-own-it" }, { "path": "part/2/chapter/14/crossheading/disposal-values", "kind": "crossheading", "number": null, "heading": "Disposal values", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14" }, { "path": "section/196", "kind": "section", "number": "196", "heading": "Disposal values in relation to fixtures: general", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-196", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/disposal-values" }, { "path": "section/197", "kind": "section", "number": "197", "heading": "Disposal values in avoidance cases", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-197", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/disposal-values" }, { "path": "part/2/chapter/14/crossheading/election-to-fix-apportionment", "kind": "crossheading", "number": null, "heading": "Election to fix apportionment", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/14" }, { "path": "section/198", "kind": "section", "number": "198", "heading": "Election to apportion sale price on sale of qualifying interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-198", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/election-to-fix-apportionment" }, { "path": "section/199", "kind": "section", "number": "199", "heading": "Election to apportion capital sum given by lessee on grant of lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-199", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/election-to-fix-apportionment" }, { "path": "section/200", "kind": "section", "number": "200", "heading": "Elections under sections 198 and 199: supplementary", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-200", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/election-to-fix-apportionment" }, { "path": "section/201", "kind": "section", "number": "201", "heading": "Elections under sections 198 and 199: procedure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-201", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/election-to-fix-apportionment" }, { "path": "part/2/chapter/14/crossheading/further-provisions", "kind": "crossheading", "number": null, "heading": "Further provisions", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/14" }, { "path": "section/202", "kind": "section", "number": "202", "heading": "Interpretation", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-202", "extent": null, "status": null, "parent": "part/2/chapter/14/crossheading/further-provisions" }, { "path": "section/203", "kind": "section", "number": "203", "heading": "Amendment of returns etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-203", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/further-provisions" }, { "path": "section/204", "kind": "section", "number": "204", "heading": "Appeals etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-204", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/14/crossheading/further-provisions" }, { "path": "part/2/chapter/15", "kind": "chapter", "number": "15", "heading": "Asset provided or used only partly for qualifying activity", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "section/205", "kind": "section", "number": "205", "heading": "Reduction of annual investment allowance and first-year allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-205", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/15" }, { "path": "section/206", "kind": "section", "number": "206", "heading": "Single asset pool etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-206", "extent": null, "status": null, "parent": "part/2/chapter/15" }, { "path": "section/207", "kind": "section", "number": "207", "heading": "Reduction of allowances and charges on expenditure in single asset pool", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-207", "extent": null, "status": null, "parent": "part/2/chapter/15" }, { "path": "section/208", "kind": "section", "number": "208", "heading": "Effect of significant reduction in use for purposes of qualifying activity", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-208", "extent": null, "status": null, "parent": "part/2/chapter/15" }, { "path": "section/208A", "kind": "section", "number": "208A", "heading": "Cars: disposal value in avoidance cases", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-208A", "extent": null, "status": null, "parent": "part/2/chapter/15" }, { "path": "part/2/chapter/16", "kind": "chapter", "number": "16", "heading": "Partial depreciation subsidies", "url": null, "extent": null, "status": null, "parent": "part/2" }, { "path": "section/209", "kind": "section", "number": "209", "heading": "Meaning of “partial depreciation subsidy”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-209", "extent": null, "status": null, "parent": "part/2/chapter/16" }, { "path": "section/210", "kind": "section", "number": "210", "heading": "Reduction of annual investment allowance and first-year allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-210", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16" }, { "path": "section/211", "kind": "section", "number": "211", "heading": "Single asset pool etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-211", "extent": null, "status": null, "parent": "part/2/chapter/16" }, { "path": "section/212", "kind": "section", "number": "212", "heading": "Reduction of allowances and charges on expenditure in single asset pool", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212", "extent": null, "status": null, "parent": "part/2/chapter/16" }, { "path": "part/2/chapter/16ZA", "kind": "chapter", "number": "16ZA", "heading": "Asset provided or used only partly for NI rate activity", "url": null, "extent": null, "status": null, "parent": "part/2" }, { "path": "section/212ZA", "kind": "section", "number": "212ZA", "heading": "Apportionment of expenditure incurred partly for NI rate activity", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212ZA", "extent": null, "status": null, "parent": "part/2/chapter/16ZA" }, { "path": "section/212ZB", "kind": "section", "number": "212ZB", "heading": "Single asset pool etc", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212ZB", "extent": null, "status": null, "parent": "part/2/chapter/16ZA" }, { "path": "section/212ZC", "kind": "section", "number": "212ZC", "heading": "Allowances and charges on expenditure in single asset pool", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212ZC", "extent": null, "status": null, "parent": "part/2/chapter/16ZA" }, { "path": "section/212ZD", "kind": "section", "number": "212ZD", "heading": "Effect of significant change in balance of use", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212ZD", "extent": null, "status": null, "parent": "part/2/chapter/16ZA" }, { "path": "section/212ZE", "kind": "section", "number": "212ZE", "heading": "Application of Chapter to partnerships", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212ZE", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16ZA" }, { "path": "section/212ZF", "kind": "section", "number": "212ZF", "heading": "“Main rate activity”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212ZF", "extent": null, "status": null, "parent": "part/2/chapter/16ZA" }, { "path": "part/2/chapter/16A", "kind": "chapter", "number": "16A", "heading": "Restrictions on allowance buying", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/2/chapter/16A/crossheading/introduction", "kind": "crossheading", "number": null, "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/16A" }, { "path": "section/212A", "kind": "section", "number": "212A", "heading": "Scope of Chapter", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212A", "extent": null, "status": null, "parent": "part/2/chapter/16A/crossheading/introduction" }, { "path": "section/212B", "kind": "section", "number": "212B", "heading": "Where Chapter applies", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16A/crossheading/introduction" }, { "path": "part/2/chapter/16A/crossheading/qualifying-change", "kind": "crossheading", "number": null, "heading": "Qualifying change", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/16A" }, { "path": "section/212C", "kind": "section", "number": "212C", "heading": "When there is qualifying change in relation to C", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16A/crossheading/qualifying-change" }, { "path": "section/212D", "kind": "section", "number": "212D", "heading": "Guide to sections explaining section 212C", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212D", "extent": null, "status": null, "parent": "part/2/chapter/16A/crossheading/qualifying-change" }, { "path": "section/212E", "kind": "section", "number": "212E", "heading": "Principal companies", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212E", "extent": null, "status": null, "parent": "part/2/chapter/16A/crossheading/qualifying-change" }, { "path": "section/212F", "kind": "section", "number": "212F", "heading": "When company is owned by consortium and consortium members", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212F", "extent": null, "status": null, "parent": "part/2/chapter/16A/crossheading/qualifying-change" }, { "path": "section/212G", "kind": "section", "number": "212G", "heading": "Qualifying 75% subsidiaries", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212G", "extent": null, "status": null, "parent": "part/2/chapter/16A/crossheading/qualifying-change" }, { "path": "section/212H", "kind": "section", "number": "212H", "heading": "Ownership proportion", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212H", "extent": null, "status": null, "parent": "part/2/chapter/16A/crossheading/qualifying-change" }, { "path": "section/212I", "kind": "section", "number": "212I", "heading": "Relevant percentage share", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212I", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16A/crossheading/qualifying-change" }, { "path": "part/2/chapter/16A/crossheading/relevant-excess-of-allowances", "kind": "crossheading", "number": null, "heading": "Relevant excess of allowances", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/16A" }, { "path": "section/212J", "kind": "section", "number": "212J", "heading": "Relevant excess of allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212J", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16A/crossheading/relevant-excess-of-allowances" }, { "path": "section/212K", "kind": "section", "number": "212K", "heading": "Relevant tax written-down value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212K", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16A/crossheading/relevant-excess-of-allowances" }, { "path": "section/212L", "kind": "section", "number": "212L", "heading": "Balance sheet value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212L", "extent": null, "status": null, "parent": "part/2/chapter/16A/crossheading/relevant-excess-of-allowances" }, { "path": "chapter/16A/crossheading/limiting-conditions", "kind": "crossheading", "number": null, "heading": "Limiting conditions", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/16A" }, { "path": "section/212LA", "kind": "section", "number": "212LA", "heading": "Limiting conditions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212LA", "extent": null, "status": null, "parent": "chapter/16A/crossheading/limiting-conditions" }, { "path": "part/2/chapter/16A/crossheading/unallowable-purpose", "kind": "crossheading", "number": null, "heading": "Unallowable purpose", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/16A" }, { "path": "section/212M", "kind": "section", "number": "212M", "heading": "Unallowable purpose", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212M", "extent": null, "status": null, "parent": "part/2/chapter/16A/crossheading/unallowable-purpose" }, { "path": "part/2/chapter/16A/crossheading/what-happens-when-chapter-applies", "kind": "crossheading", "number": null, "heading": "What happens when Chapter applies", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/16A" }, { "path": "section/212N", "kind": "section", "number": "212N", "heading": "Old and new accounting periods", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212N", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16A/crossheading/what-happens-when-chapter-applies" }, { "path": "section/212O", "kind": "section", "number": "212O", "heading": "When there is excess of allowances in pool: amount of excess", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212O", "extent": null, "status": null, "parent": "part/2/chapter/16A/crossheading/what-happens-when-chapter-applies" }, { "path": "section/212P", "kind": "section", "number": "212P", "heading": "Effect of excess of allowances on pools", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212P", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16A/crossheading/what-happens-when-chapter-applies" }, { "path": "section/212Q", "kind": "section", "number": "212Q", "heading": "When there are postponed capital allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212Q", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16A/crossheading/what-happens-when-chapter-applies" }, { "path": "section/212R", "kind": "section", "number": "212R", "heading": "Apportionment of proceeds of disposal of relevant plant and machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212R", "extent": null, "status": null, "parent": "part/2/chapter/16A/crossheading/what-happens-when-chapter-applies" }, { "path": "section/212S", "kind": "section", "number": "212S", "heading": "Transactions on relevant day", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212S", "extent": null, "status": null, "parent": "part/2/chapter/16A/crossheading/what-happens-when-chapter-applies" }, { "path": "part/2/chapter/16B", "kind": "chapter", "number": "16B", "heading": "Cap on first-year allowances...", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "section/212T", "kind": "section", "number": "212T", "heading": "Cap on first-year allowances: zero-emission goods vehicles", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212T", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16B" }, { "path": "section/212U", "kind": "section", "number": "212U", "heading": "Cap on first-year allowances: expenditure on plant and machinery for use in designated assisted areas", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212U", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/16B" }, { "path": "part/2/chapter/17", "kind": "chapter", "number": "17", "heading": "Other anti-avoidance", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/2/chapter/17/crossheading/relevant-transactions", "kind": "crossheading", "number": null, "heading": "Relevant transactions", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/17" }, { "path": "section/213", "kind": "section", "number": "213", "heading": "Relevant transactions: sale, hire-purchase (etc.) and assignment", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-213", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/relevant-transactions" }, { "path": "part/2/chapter/17/crossheading/restrictions-on-allowances", "kind": "crossheading", "number": null, "heading": "Restrictions on allowances", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17" }, { "path": "section/214", "kind": "section", "number": "214", "heading": "Connected persons", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-214", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/restrictions-on-allowances" }, { "path": "section/215", "kind": "section", "number": "215", "heading": "Transactions to obtain tax advantages", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-215", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/restrictions-on-allowances" }, { "path": "section/216", "kind": "section", "number": "216", "heading": "Sale and leaseback, etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-216", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/restrictions-on-allowances" }, { "path": "section/217", "kind": "section", "number": "217", "heading": "No annual investment allowance or first-year allowance for B’s expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-217", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/restrictions-on-allowances" }, { "path": "section/218", "kind": "section", "number": "218", "heading": "Restriction on B’s qualifying expenditure: section 214 or 216", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-218", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/restrictions-on-allowances" }, { "path": "section/218ZA", "kind": "section", "number": "218ZA", "heading": "Restrictions on writing-down allowances: section 215", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-218ZA", "extent": null, "status": null, "parent": "part/2/chapter/17/crossheading/restrictions-on-allowances" }, { "path": "section/218ZB", "kind": "section", "number": "218ZB", "heading": "Disposal values: section 215", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-218ZB", "extent": null, "status": null, "parent": "part/2/chapter/17/crossheading/restrictions-on-allowances" }, { "path": "section/218A", "kind": "section", "number": "218A", "heading": "Further restriction on annual investment allowance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-218A", "extent": null, "status": null, "parent": "part/2/chapter/17/crossheading/restrictions-on-allowances" }, { "path": "part/2/chapter/17/crossheading/finance-leases", "kind": "crossheading", "number": null, "heading": "Finance leases and certain operating leases", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/17" }, { "path": "section/219", "kind": "section", "number": "219", "heading": "Meaning of “finance lease”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-219", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/finance-leases" }, { "path": "section/220", "kind": "section", "number": "220", "heading": "Allocation of expenditure to a chargeable period", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-220", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/finance-leases" }, { "path": "part/2/chapter/17/crossheading/sale-and-finance-leasebacks", "kind": "crossheading", "number": null, "heading": "Sale and finance leasebacks", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/17" }, { "path": "section/221", "kind": "section", "number": "221", "heading": "Meaning of “sale and finance leaseback”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-221", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/sale-and-finance-leasebacks" }, { "path": "section/222", "kind": "section", "number": "222", "heading": "Disposal value restricted", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-222", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/17/crossheading/sale-and-finance-leasebacks" }, { "path": "section/223", "kind": "section", "number": "223", "heading": "No first-year allowance for B’s expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-223", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/17/crossheading/sale-and-finance-leasebacks" }, { "path": "section/224", "kind": "section", "number": "224", "heading": "Restriction on B’s qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-224", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/17/crossheading/sale-and-finance-leasebacks" }, { "path": "section/225", "kind": "section", "number": "225", "heading": "B’s qualifying expenditure if lessor not bearing non-compliance risk", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-225", "extent": null, "status": null, "parent": "part/2/chapter/17/crossheading/sale-and-finance-leasebacks" }, { "path": "section/226", "kind": "section", "number": "226", "heading": "Qualifying expenditure limited in subsequent transactions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-226", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/17/crossheading/sale-and-finance-leasebacks" }, { "path": "part/2/chapter/17/crossheading/sale-and-leaseback-or-sale-and-finance-leaseback-election-for-special-treatment", "kind": "crossheading", "number": null, "heading": "Sale and leaseback: election for special treatment", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17" }, { "path": "section/227", "kind": "section", "number": "227", "heading": "Sale and leaseback: election for special treatment", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-227", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/sale-and-leaseback-or-sale-and-finance-leaseback-election-for-special-treatment" }, { "path": "section/228", "kind": "section", "number": "228", "heading": "Effect of election: relaxation of restriction on B’s qualifying expenditure, etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/sale-and-leaseback-or-sale-and-finance-leaseback-election-for-special-treatment" }, { "path": "chapter/17/crossheading/finance-leaseback-parties-income-and-profits", "kind": "crossheading", "number": null, "heading": "Finance leaseback: parties' income and profits", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17" }, { "path": "section/228A", "kind": "section", "number": "228A", "heading": "Application of sections 228B and 228C", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228A", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/17/crossheading/finance-leaseback-parties-income-and-profits" }, { "path": "section/228B", "kind": "section", "number": "228B", "heading": "S's income or profits etc: deductions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228B", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/17/crossheading/finance-leaseback-parties-income-and-profits" }, { "path": "section/228C", "kind": "section", "number": "228C", "heading": "S's income or profits: termination of leaseback", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228C", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/17/crossheading/finance-leaseback-parties-income-and-profits" }, { "path": "section/228D", "kind": "section", "number": "228D", "heading": "Lessor’s income or profits", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228D", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "chapter/17/crossheading/finance-leaseback-parties-income-and-profits" }, { "path": "section/228E", "kind": "section", "number": "228E", "heading": "Lessor’s income or profits: termination of leaseback", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228E", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "chapter/17/crossheading/finance-leaseback-parties-income-and-profits" }, { "path": "section/228F", "kind": "section", "number": "228F", "heading": "Lease and finance leaseback", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228F", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "chapter/17/crossheading/finance-leaseback-parties-income-and-profits" }, { "path": "section/228G", "kind": "section", "number": "228G", "heading": "Leaseback not accounted for as finance lease in S's accounts", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228G", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/17/crossheading/finance-leaseback-parties-income-and-profits" }, { "path": "section/228H", "kind": "section", "number": "228H", "heading": "Sections 228A to 228G: supplementary", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228H", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/17/crossheading/finance-leaseback-parties-income-and-profits" }, { "path": "section/228J", "kind": "section", "number": "228J", "heading": "Plant or machinery subject to further operating lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228J", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/17/crossheading/finance-leaseback-parties-income-and-profits" }, { "path": "chapter/17/crossheading/disposal-of-plant-or-machinery-subject-to-lease-where-income-retained", "kind": "crossheading", "number": null, "heading": "Disposal of plant or machinery subject to lease where income retained", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17" }, { "path": "section/228K", "kind": "section", "number": "228K", "heading": "Disposal of plant or machinery subject to lease where income retained", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228K", "extent": null, "status": null, "parent": "chapter/17/crossheading/disposal-of-plant-or-machinery-subject-to-lease-where-income-retained" }, { "path": "section/228L", "kind": "section", "number": "228L", "heading": "Determining the net present value of the rentals for purposes of s.228K", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228L", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/17/crossheading/disposal-of-plant-or-machinery-subject-to-lease-where-income-retained" }, { "path": "section/228M", "kind": "section", "number": "228M", "heading": "Other definitions for the purposes of s.228K", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228M", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/17/crossheading/disposal-of-plant-or-machinery-subject-to-lease-where-income-retained" }, { "path": "section/228MA", "kind": "section", "number": "228MA", "heading": "Restriction of qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228MA", "extent": null, "status": null, "parent": "chapter/17/crossheading/disposal-of-plant-or-machinery-subject-to-lease-where-income-retained" }, { "path": "section/228MB", "kind": "section", "number": "228MB", "heading": "Calculation of present value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228MB", "extent": null, "status": null, "parent": "chapter/17/crossheading/disposal-of-plant-or-machinery-subject-to-lease-where-income-retained" }, { "path": "section/228MC", "kind": "section", "number": "228MC", "heading": "Rental rebate", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228MC", "extent": null, "status": null, "parent": "chapter/17/crossheading/disposal-of-plant-or-machinery-subject-to-lease-where-income-retained" }, { "path": "part/2/chapter/17/crossheading/miscellaneous-and-supplementary", "kind": "crossheading", "number": null, "heading": "Miscellaneous and supplementary", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17" }, { "path": "section/229", "kind": "section", "number": "229", "heading": "Hire-purchase etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-229", "extent": null, "status": null, "parent": "part/2/chapter/17/crossheading/miscellaneous-and-supplementary" }, { "path": "section/229A", "kind": "section", "number": "229A", "heading": "Transfer followed by hire-purchase etc: restrictions on hirer's allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-229A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/miscellaneous-and-supplementary" }, { "path": "section/230", "kind": "section", "number": "230", "heading": "Exception for manufacturers and suppliers", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-230", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/miscellaneous-and-supplementary" }, { "path": "section/231", "kind": "section", "number": "231", "heading": "Adjustments of assessments etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-231", "extent": null, "status": null, "parent": "part/2/chapter/17/crossheading/miscellaneous-and-supplementary" }, { "path": "section/232", "kind": "section", "number": "232", "heading": "Meaning of connected person", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-232", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/17/crossheading/miscellaneous-and-supplementary" }, { "path": "section/233", "kind": "section", "number": "233", "heading": "Additional VAT liabilities and rebates", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-233", "extent": null, "status": null, "parent": "part/2/chapter/17/crossheading/miscellaneous-and-supplementary" }, { "path": "part/2/chapter/18", "kind": "chapter", "number": "18", "heading": "Additional VAT liabilities and rebates", "url": null, "extent": null, "status": null, "parent": "part/2" }, { "path": "part/2/chapter/18/crossheading/introduction", "kind": "crossheading", "number": null, "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/18" }, { "path": "section/234", "kind": "section", "number": "234", "heading": "Introduction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-234", "extent": null, "status": null, "parent": "part/2/chapter/18/crossheading/introduction" }, { "path": "part/2/chapter/18/crossheading/additional-vat-liability", "kind": "crossheading", "number": null, "heading": "Additional VAT liability", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/18" }, { "path": "section/235", "kind": "section", "number": "235", "heading": "Additional VAT liability treated as qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-235", "extent": null, "status": null, "parent": "part/2/chapter/18/crossheading/additional-vat-liability" }, { "path": "section/236", "kind": "section", "number": "236", "heading": "Additional VAT liability generates first-year allowance or annual investment allowance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-236", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/18/crossheading/additional-vat-liability" }, { "path": "section/237", "kind": "section", "number": "237", "heading": "Exceptions to section 236", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-237", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/18/crossheading/additional-vat-liability" }, { "path": "part/2/chapter/18/crossheading/additional-vat-rebate", "kind": "crossheading", "number": null, "heading": "Additional VAT rebate", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/18" }, { "path": "section/238", "kind": "section", "number": "238", "heading": "Additional VAT rebate generates disposal value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-238", "extent": null, "status": null, "parent": "part/2/chapter/18/crossheading/additional-vat-rebate" }, { "path": "section/239", "kind": "section", "number": "239", "heading": "Limit on disposal value where additional VAT rebate", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-239", "extent": null, "status": null, "parent": "part/2/chapter/18/crossheading/additional-vat-rebate" }, { "path": "part/2/chapter/18/crossheading/shortlife-assets-balancing-allowance", "kind": "crossheading", "number": null, "heading": "Short-life assets: balancing allowance", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/18" }, { "path": "section/240", "kind": "section", "number": "240", "heading": "Additional VAT liability", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-240", "extent": null, "status": null, "parent": "part/2/chapter/18/crossheading/shortlife-assets-balancing-allowance" }, { "path": "part/2/chapter/18/crossheading/antiavoidance", "kind": "crossheading", "number": null, "heading": "Anti-avoidance", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/18" }, { "path": "section/241", "kind": "section", "number": "241", "heading": "No annual investment allowance or first-year allowance in respect of additional VAT liability", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-241", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/18/crossheading/antiavoidance" }, { "path": "section/242", "kind": "section", "number": "242", "heading": "Restriction on B’s qualifying expenditure: general", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-242", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/18/crossheading/antiavoidance" }, { "path": "section/243", "kind": "section", "number": "243", "heading": "Restriction on B’s qualifying expenditure: sale and finance leaseback", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-243", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/18/crossheading/antiavoidance" }, { "path": "section/244", "kind": "section", "number": "244", "heading": "B’s qualifying expenditure if lessor not bearing non-compliance risk", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-244", "extent": null, "status": null, "parent": "part/2/chapter/18/crossheading/antiavoidance" }, { "path": "section/245", "kind": "section", "number": "245", "heading": "Effect of election under section 227 on additional VAT liability", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-245", "extent": null, "status": null, "parent": "part/2/chapter/18/crossheading/antiavoidance" }, { "path": "section/246", "kind": "section", "number": "246", "heading": "Miscellaneous", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-246", "extent": null, "status": null, "parent": "part/2/chapter/18/crossheading/antiavoidance" }, { "path": "part/2/chapter/19", "kind": "chapter", "number": "19", "heading": "Giving effect to allowances and charges", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "part/2/chapter/19/crossheading/trades", "kind": "crossheading", "number": null, "heading": "Trades", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/19" }, { "path": "section/247", "kind": "section", "number": "247", "heading": "Trades", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-247", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/trades" }, { "path": "part/2/chapter/19/crossheading/property-businesses", "kind": "crossheading", "number": null, "heading": "Property businesses", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19" }, { "path": "section/248", "kind": "section", "number": "248", "heading": "...UK property businesses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-248", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/property-businesses" }, { "path": "section/249", "kind": "section", "number": "249", "heading": "UK furnished holiday lettings businesses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-249", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/19/crossheading/property-businesses" }, { "path": "section/250", "kind": "section", "number": "250", "heading": "... Overseas property businesses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-250", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/property-businesses" }, { "path": "section/250A", "kind": "section", "number": "250A", "heading": "EEA furnished holiday lettings businesses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-250A", "extent": null, "status": "repealed", "parent": "part/2/chapter/19/crossheading/property-businesses" }, { "path": "part/2/chapter/19/crossheading/activities-analogous-to-trades", "kind": "crossheading", "number": null, "heading": "Activities analogous to trades", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/19" }, { "path": "section/251", "kind": "section", "number": "251", "heading": "Professions and vocations", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-251", "extent": null, "status": null, "parent": "part/2/chapter/19/crossheading/activities-analogous-to-trades" }, { "path": "section/252", "kind": "section", "number": "252", "heading": "Mines, transport undertakings etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-252", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/activities-analogous-to-trades" }, { "path": "part/2/chapter/19/crossheading/investment-companies", "kind": "crossheading", "number": null, "heading": "Companies with investment business", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19" }, { "path": "section/253", "kind": "section", "number": "253", "heading": "Companies with investment business", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-253", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/investment-companies" }, { "path": "part/2/chapter/19/crossheading/life-assurance-business", "kind": "crossheading", "number": null, "heading": "Long-term business", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19" }, { "path": "section/254", "kind": "section", "number": "254", "heading": "Introductory", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-254", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/life-assurance-business" }, { "path": "section/255", "kind": "section", "number": "255", "heading": "Apportionment of allowances and charges", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-255", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/life-assurance-business" }, { "path": "section/256", "kind": "section", "number": "256", "heading": "Different giving effect rules for BLAGAB", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-256", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/life-assurance-business" }, { "path": "section/257", "kind": "section", "number": "257", "heading": "Supplementary", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-257", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/life-assurance-business" }, { "path": "part/2/chapter/19/crossheading/special-leasing-of-plant-or-machinery", "kind": "crossheading", "number": null, "heading": "Special leasing of plant or machinery", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19" }, { "path": "section/258", "kind": "section", "number": "258", "heading": "Special leasing: income tax", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-258", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/special-leasing-of-plant-or-machinery" }, { "path": "section/259", "kind": "section", "number": "259", "heading": "Special leasing: corporation tax (general)", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-259", "extent": null, "status": null, "parent": "part/2/chapter/19/crossheading/special-leasing-of-plant-or-machinery" }, { "path": "section/260", "kind": "section", "number": "260", "heading": "Special leasing: corporation tax (excess allowance)", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-260", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/special-leasing-of-plant-or-machinery" }, { "path": "section/261", "kind": "section", "number": "261", "heading": "Special leasing: long-term business", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-261", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/special-leasing-of-plant-or-machinery" }, { "path": "section/261A", "kind": "section", "number": "261A", "heading": "Special leasing: leasing partnerships", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-261A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/special-leasing-of-plant-or-machinery" }, { "path": "part/2/chapter/19/crossheading/employments-and-offices", "kind": "crossheading", "number": null, "heading": "Employments and offices", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/19" }, { "path": "section/262", "kind": "section", "number": "262", "heading": "Employments and offices", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-262", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/19/crossheading/employments-and-offices" }, { "path": "part/2/chapter/19/crossheading/firstyear-tax-credits", "kind": "crossheading", "number": null, "heading": "First-year tax credits", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/19" }, { "path": "section/262A", "kind": "section", "number": "262A", "heading": "First-year tax credits", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-262A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/2/chapter/19/crossheading/firstyear-tax-credits" }, { "path": "part/2/chapter/20", "kind": "chapter", "number": "20", "heading": "Supplementary provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2" }, { "path": "chapter/20/crossheading/coownership-authorised-contractual-schemes", "kind": "crossheading", "number": null, "heading": "Co-ownership ... contractual schemes", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/20" }, { "path": "section/262AA", "kind": "section", "number": "262AA", "heading": "Co-ownership schemes: carrying on qualifying activity", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-262AA", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/20/crossheading/coownership-authorised-contractual-schemes" }, { "path": "section/262AB", "kind": "section", "number": "262AB", "heading": "Co-ownership schemes: election", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-262AB", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/20/crossheading/coownership-authorised-contractual-schemes" }, { "path": "section/262AC", "kind": "section", "number": "262AC", "heading": "Co-ownership schemes: calculation of allowance after election", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-262AC", "extent": null, "status": null, "parent": "chapter/20/crossheading/coownership-authorised-contractual-schemes" }, { "path": "section/262AD", "kind": "section", "number": "262AD", "heading": "Co-ownership schemes: effect of election for participants", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-262AD", "extent": null, "status": null, "parent": "chapter/20/crossheading/coownership-authorised-contractual-schemes" }, { "path": "section/262AE", "kind": "section", "number": "262AE", "heading": "Co-ownership schemes: effect of election for purchasers", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-262AE", "extent": null, "status": null, "parent": "chapter/20/crossheading/coownership-authorised-contractual-schemes" }, { "path": "section/262AEA", "kind": "section", "number": "262AEA", "heading": "Co-ownership authorised contractual schemes: withdrawal of election", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-262AEA", "extent": null, "status": null, "parent": "chapter/20/crossheading/coownership-authorised-contractual-schemes" }, { "path": "section/262AF", "kind": "section", "number": "262AF", "heading": "Co-ownership schemes: definitions relating to schemes", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-262AF", "extent": null, "status": null, "parent": "chapter/20/crossheading/coownership-authorised-contractual-schemes" }, { "path": "part/2/chapter/20/crossheading/partnerships-and-successions", "kind": "crossheading", "number": null, "heading": "Partnerships and successions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/20" }, { "path": "section/263", "kind": "section", "number": "263", "heading": "Qualifying activities carried on in partnership", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-263", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/20/crossheading/partnerships-and-successions" }, { "path": "section/264", "kind": "section", "number": "264", "heading": "Partnership using property of a partner", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-264", "extent": null, "status": null, "parent": "part/2/chapter/20/crossheading/partnerships-and-successions" }, { "path": "section/265", "kind": "section", "number": "265", "heading": "Successions: general", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-265", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/20/crossheading/partnerships-and-successions" }, { "path": "section/266", "kind": "section", "number": "266", "heading": "Election where predecessor and successor are connected persons", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-266", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/20/crossheading/partnerships-and-successions" }, { "path": "section/267", "kind": "section", "number": "267", "heading": "Effect of election", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-267", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/20/crossheading/partnerships-and-successions" }, { "path": "section/267A", "kind": "section", "number": "267A", "heading": "Restriction on effect of election", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-267A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/20/crossheading/partnerships-and-successions" }, { "path": "section/268", "kind": "section", "number": "268", "heading": "Successions by beneficiaries", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-268", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/20/crossheading/partnerships-and-successions" }, { "path": "chapter/20/crossheading/cars-etc", "kind": "crossheading", "number": null, "heading": "Cars etc", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2/chapter/20" }, { "path": "section/268A", "kind": "section", "number": "268A", "heading": "Meaning of “car” and “motor cycle”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-268A", "extent": null, "status": null, "parent": "chapter/20/crossheading/cars-etc" }, { "path": "section/268B", "kind": "section", "number": "268B", "heading": "Electrically-propelled vehicles", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-268B", "extent": null, "status": null, "parent": "chapter/20/crossheading/cars-etc" }, { "path": "section/268C", "kind": "section", "number": "268C", "heading": "Terms relating to emissions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-268C", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/20/crossheading/cars-etc" }, { "path": "section/268D", "kind": "section", "number": "268D", "heading": "Hire cars for disabled persons", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-268D", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/20/crossheading/cars-etc" }, { "path": "section/268E", "kind": "section", "number": "268E", "heading": "Meaning of “assigns”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-268E", "extent": null, "status": null, "parent": "chapter/20/crossheading/cars-etc" }, { "path": "part/2/chapter/20/crossheading/miscellaneous", "kind": "crossheading", "number": null, "heading": "Miscellaneous", "url": null, "extent": null, "status": null, "parent": "part/2/chapter/20" }, { "path": "section/269", "kind": "section", "number": "269", "heading": "Use of plant or machinery for business entertainment", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-269", "extent": null, "status": null, "parent": "part/2/chapter/20/crossheading/miscellaneous" }, { "path": "section/270", "kind": "section", "number": "270", "heading": "Shares in plant or machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270", "extent": null, "status": null, "parent": "part/2/chapter/20/crossheading/miscellaneous" }, { "path": "part/2A", "kind": "part", "number": "2A", "heading": "STRUCTURES AND BUILDINGS ALLOWANCES", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/2A/chapter/1", "kind": "chapter", "number": "1", "heading": "INTRODUCTION", "url": null, "extent": null, "status": null, "parent": "part/2A" }, { "path": "section/270AA", "kind": "section", "number": "270AA", "heading": "Structures and buildings allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270AA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2A/chapter/1" }, { "path": "section/270AB", "kind": "section", "number": "270AB", "heading": "Date on which construction begins", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270AB", "extent": null, "status": null, "parent": "part/2A/chapter/1" }, { "path": "part/2A/chapter/2", "kind": "chapter", "number": "2", "heading": "QUALIFYING EXPENDITURE", "url": null, "extent": null, "status": null, "parent": "part/2A" }, { "path": "part/2A/chapter/2/crossheading/meaning-of-qualifying-expenditure", "kind": "crossheading", "number": null, "heading": "Meaning of “qualifying expenditure”", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/2" }, { "path": "section/270BA", "kind": "section", "number": "270BA", "heading": "Meaning of “qualifying expenditure”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BA", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/meaning-of-qualifying-expenditure" }, { "path": "part/2A/chapter/2/crossheading/qualifying-expenditure-incurred-on-construction", "kind": "crossheading", "number": null, "heading": "Qualifying expenditure incurred on construction", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/2" }, { "path": "section/270BB", "kind": "section", "number": "270BB", "heading": "Capital expenditure incurred on construction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BB", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2A/chapter/2/crossheading/qualifying-expenditure-incurred-on-construction" }, { "path": "part/2A/chapter/2/crossheading/qualifying-expenditure-incurred-on-purchase", "kind": "crossheading", "number": null, "heading": "Qualifying expenditure incurred on purchase", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/2" }, { "path": "section/270BC", "kind": "section", "number": "270BC", "heading": "Sale of unused buildings or structures (other than by a developer)", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BC", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/qualifying-expenditure-incurred-on-purchase" }, { "path": "section/270BD", "kind": "section", "number": "270BD", "heading": "Sale by a developer: unused buildings or structures", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BD", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/qualifying-expenditure-incurred-on-purchase" }, { "path": "section/270BE", "kind": "section", "number": "270BE", "heading": "Sale by a developer: used buildings or structures", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BE", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/qualifying-expenditure-incurred-on-purchase" }, { "path": "section/270BF", "kind": "section", "number": "270BF", "heading": "Meaning of references to carrying on trade as a developer", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BF", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/qualifying-expenditure-incurred-on-purchase" }, { "path": "part/2A/chapter/2/crossheading/excluded-expenditure", "kind": "crossheading", "number": null, "heading": "Excluded expenditure", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/2" }, { "path": "section/270BG", "kind": "section", "number": "270BG", "heading": "Acquisition or alteration of land etc", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BG", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/excluded-expenditure" }, { "path": "section/270BH", "kind": "section", "number": "270BH", "heading": "Market value rule", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BH", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/excluded-expenditure" }, { "path": "section/270BI", "kind": "section", "number": "270BI", "heading": "Provision of plant or machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BI", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/excluded-expenditure" }, { "path": "part/2A/chapter/2/crossheading/expenditure-treated-as-expenditure-on-construction", "kind": "crossheading", "number": null, "heading": "Expenditure treated as expenditure on construction", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/2" }, { "path": "section/270BJ", "kind": "section", "number": "270BJ", "heading": "Expenditure on renovation, conversion or incidental repairs", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BJ", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/expenditure-treated-as-expenditure-on-construction" }, { "path": "section/270BK", "kind": "section", "number": "270BK", "heading": "Preparation of sites", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BK", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/expenditure-treated-as-expenditure-on-construction" }, { "path": "part/2A/chapter/2/crossheading/supplementary-provision-about-expenditure", "kind": "crossheading", "number": null, "heading": "Supplementary provision about expenditure", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/2" }, { "path": "section/270BL", "kind": "section", "number": "270BL", "heading": "Apportionment of sums partly referable to non-qualifying assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BL", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2A/chapter/2/crossheading/supplementary-provision-about-expenditure" }, { "path": "section/270BM", "kind": "section", "number": "270BM", "heading": "Evidence of the amount of expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BM", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/supplementary-provision-about-expenditure" }, { "path": "section/270BN", "kind": "section", "number": "270BN", "heading": "Expenditure incurred before qualifying activity carried on", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BN", "extent": null, "status": null, "parent": "part/2A/chapter/2/crossheading/supplementary-provision-about-expenditure" }, { "path": "part/2A/chapter/2A", "kind": "chapter", "number": "2A", "heading": "special tax site qualifying expenditure", "url": null, "extent": null, "status": null, "parent": "part/2A" }, { "path": "section/270BNA", "kind": "section", "number": "270BNA", "heading": "Meaning of “special tax site qualifying expenditure”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BNA", "extent": null, "status": null, "parent": "part/2A/chapter/2A" }, { "path": "section/270BNB", "kind": "section", "number": "270BNB", "heading": "Apportionment", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BNB", "extent": null, "status": null, "parent": "part/2A/chapter/2A" }, { "path": "section/270BNC", "kind": "section", "number": "270BNC", "heading": "Power to amend meaning of “special tax site qualifying expenditure” etc", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BNC", "extent": null, "status": null, "parent": "part/2A/chapter/2A" }, { "path": "part/2A/chapter/3", "kind": "chapter", "number": "3", "heading": "QUALIFYING USE AND QUALIFYING ACTIVITIES", "url": null, "extent": null, "status": null, "parent": "part/2A" }, { "path": "part/2A/chapter/3/crossheading/qualifying-activities", "kind": "crossheading", "number": null, "heading": "Qualifying activities", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/3" }, { "path": "section/270CA", "kind": "section", "number": "270CA", "heading": "Qualifying activities", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270CA", "extent": null, "status": null, "parent": "part/2A/chapter/3/crossheading/qualifying-activities" }, { "path": "section/270CB", "kind": "section", "number": "270CB", "heading": "Property businesses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270CB", "extent": null, "status": "repealed", "parent": "part/2A/chapter/3/crossheading/qualifying-activities" }, { "path": "section/270CC", "kind": "section", "number": "270CC", "heading": "Foreign permanent establishments", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270CC", "extent": null, "status": null, "parent": "part/2A/chapter/3/crossheading/qualifying-activities" }, { "path": "section/270CD", "kind": "section", "number": "270CD", "heading": "Companies with investment business", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270CD", "extent": null, "status": null, "parent": "part/2A/chapter/3/crossheading/qualifying-activities" }, { "path": "part/2A/chapter/3/crossheading/qualifying-use", "kind": "crossheading", "number": null, "heading": "Qualifying use", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/3" }, { "path": "section/270CE", "kind": "section", "number": "270CE", "heading": "Qualifying use", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270CE", "extent": null, "status": null, "parent": "part/2A/chapter/3/crossheading/qualifying-use" }, { "path": "section/270CF", "kind": "section", "number": "270CF", "heading": "Exclusion: residential use", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270CF", "extent": null, "status": null, "parent": "part/2A/chapter/3/crossheading/qualifying-use" }, { "path": "section/270CG", "kind": "section", "number": "270CG", "heading": "Use for the purposes of a property business", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270CG", "extent": null, "status": null, "parent": "part/2A/chapter/3/crossheading/qualifying-use" }, { "path": "part/2A/chapter/4", "kind": "chapter", "number": "4", "heading": "THE RELEVANT INTEREST IN THE BUILDING OR STRUCTURE", "url": null, "extent": null, "status": null, "parent": "part/2A" }, { "path": "section/270DA", "kind": "section", "number": "270DA", "heading": "General rule as to what is the relevant interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270DA", "extent": null, "status": null, "parent": "part/2A/chapter/4" }, { "path": "section/270DB", "kind": "section", "number": "270DB", "heading": "Interest acquired on completion of construction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270DB", "extent": null, "status": null, "parent": "part/2A/chapter/4" }, { "path": "section/270DC", "kind": "section", "number": "270DC", "heading": "Effect of creation of subordinate interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270DC", "extent": null, "status": null, "parent": "part/2A/chapter/4" }, { "path": "section/270DD", "kind": "section", "number": "270DD", "heading": "Leases granted for 35 years or more", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270DD", "extent": null, "status": null, "parent": "part/2A/chapter/4" }, { "path": "section/270DE", "kind": "section", "number": "270DE", "heading": "Merger of leasehold interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270DE", "extent": null, "status": null, "parent": "part/2A/chapter/4" }, { "path": "part/2A/chapter/5", "kind": "chapter", "number": "5", "heading": "CALCULATING THE ALLOWANCE: SUPPLEMENTARY PROVISION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/2A" }, { "path": "section/270EA", "kind": "section", "number": "270EA", "heading": "Proportionate adjustment in certain cases", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270EA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2A/chapter/5" }, { "path": "section/270EB", "kind": "section", "number": "270EB", "heading": "Multiple uses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270EB", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2A/chapter/5" }, { "path": "section/270EC", "kind": "section", "number": "270EC", "heading": "Research and development", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270EC", "extent": null, "status": null, "parent": "part/2A/chapter/5" }, { "path": "part/2A/chapter/6", "kind": "chapter", "number": "6", "heading": "HIGHWAY UNDERTAKINGS", "url": null, "extent": null, "status": null, "parent": "part/2A" }, { "path": "section/270FA", "kind": "section", "number": "270FA", "heading": "Carrying on of highway undertakings", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270FA", "extent": null, "status": null, "parent": "part/2A/chapter/6" }, { "path": "section/270FB", "kind": "section", "number": "270FB", "heading": "The relevant interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270FB", "extent": null, "status": null, "parent": "part/2A/chapter/6" }, { "path": "section/270FC", "kind": "section", "number": "270FC", "heading": "Cases where highway concession is to be treated as extended", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270FC", "extent": null, "status": null, "parent": "part/2A/chapter/6" }, { "path": "part/2A/chapter/7", "kind": "chapter", "number": "7", "heading": "ADDITIONAL VAT LIABILITIES AND REBATES", "url": null, "extent": null, "status": null, "parent": "part/2A" }, { "path": "part/2A/chapter/7/crossheading/introduction", "kind": "crossheading", "number": null, "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/7" }, { "path": "section/270GA", "kind": "section", "number": "270GA", "heading": "Introduction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270GA", "extent": null, "status": null, "parent": "part/2A/chapter/7/crossheading/introduction" }, { "path": "part/2A/chapter/7/crossheading/additional-vat-liabilities", "kind": "crossheading", "number": null, "heading": "Additional VAT liabilities", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/7" }, { "path": "section/270GB", "kind": "section", "number": "270GB", "heading": "Additional VAT liabilities", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270GB", "extent": null, "status": null, "parent": "part/2A/chapter/7/crossheading/additional-vat-liabilities" }, { "path": "part/2A/chapter/7/crossheading/additional-vat-rebates", "kind": "crossheading", "number": null, "heading": "Additional VAT rebates", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/7" }, { "path": "section/270GC", "kind": "section", "number": "270GC", "heading": "Additional VAT rebates", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270GC", "extent": null, "status": null, "parent": "part/2A/chapter/7/crossheading/additional-vat-rebates" }, { "path": "part/2A/chapter/7A", "kind": "chapter", "number": "7A", "heading": "Adjustment for pre-April 2020 allowance", "url": null, "extent": null, "status": null, "parent": "part/2A" }, { "path": "section/270GD", "kind": "section", "number": "270GD", "heading": "Adjustment for pre-April 2020 allowance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270GD", "extent": null, "status": null, "parent": "part/2A/chapter/7A" }, { "path": "part/2A/chapter/8", "kind": "chapter", "number": "8", "heading": "GIVING EFFECT TO ALLOWANCES", "url": null, "extent": null, "status": null, "parent": "part/2A" }, { "path": "part/2A/chapter/8/crossheading/trades", "kind": "crossheading", "number": null, "heading": "Trades", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/8" }, { "path": "section/270HA", "kind": "section", "number": "270HA", "heading": "Trades", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270HA", "extent": null, "status": null, "parent": "part/2A/chapter/8/crossheading/trades" }, { "path": "part/2A/chapter/8/crossheading/property-businesses", "kind": "crossheading", "number": null, "heading": "Property businesses", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/8" }, { "path": "section/270HB", "kind": "section", "number": "270HB", "heading": "... UK property businesses and ... overseas property businesses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270HB", "extent": null, "status": null, "parent": "part/2A/chapter/8/crossheading/property-businesses" }, { "path": "part/2A/chapter/8/crossheading/activities-analogous-to-trades", "kind": "crossheading", "number": null, "heading": "Activities analogous to trades", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/8" }, { "path": "section/270HC", "kind": "section", "number": "270HC", "heading": "Professions and vocations", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270HC", "extent": null, "status": null, "parent": "part/2A/chapter/8/crossheading/activities-analogous-to-trades" }, { "path": "section/270HD", "kind": "section", "number": "270HD", "heading": "Mines, transport undertakings etc", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270HD", "extent": null, "status": null, "parent": "part/2A/chapter/8/crossheading/activities-analogous-to-trades" }, { "path": "part/2A/chapter/8/crossheading/companies-with-investment-business", "kind": "crossheading", "number": null, "heading": "Companies with investment business", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/8" }, { "path": "section/270HE", "kind": "section", "number": "270HE", "heading": "Companies with investment business", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270HE", "extent": null, "status": null, "parent": "part/2A/chapter/8/crossheading/companies-with-investment-business" }, { "path": "part/2A/chapter/8/crossheading/longterm-business", "kind": "crossheading", "number": null, "heading": "Long-term business", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/8" }, { "path": "section/270HF", "kind": "section", "number": "270HF", "heading": "Application of sections 270HG and 270HH", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270HF", "extent": null, "status": null, "parent": "part/2A/chapter/8/crossheading/longterm-business" }, { "path": "section/270HG", "kind": "section", "number": "270HG", "heading": "Apportionment of allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270HG", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2A/chapter/8/crossheading/longterm-business" }, { "path": "section/270HH", "kind": "section", "number": "270HH", "heading": "Different giving effect rules for BLAGAB", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270HH", "extent": null, "status": null, "parent": "part/2A/chapter/8/crossheading/longterm-business" }, { "path": "section/270HI", "kind": "section", "number": "270HI", "heading": "Supplementary", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270HI", "extent": null, "status": null, "parent": "part/2A/chapter/8/crossheading/longterm-business" }, { "path": "part/2A/chapter/9", "kind": "chapter", "number": "9", "heading": "SUPPLEMENTARY PROVISIONS", "url": null, "extent": null, "status": null, "parent": "part/2A" }, { "path": "part/2A/chapter/9/crossheading/evidence-of-qualifying-expenditure-etc", "kind": "crossheading", "number": null, "heading": "Evidence of qualifying expenditure etc", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/9" }, { "path": "section/270IA", "kind": "section", "number": "270IA", "heading": "Evidence of qualifying expenditure etc", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270IA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/2A/chapter/9/crossheading/evidence-of-qualifying-expenditure-etc" }, { "path": "part/2A/chapter/9/crossheading/antiavoidance", "kind": "crossheading", "number": null, "heading": "Anti-avoidance", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/9" }, { "path": "section/270IB", "kind": "section", "number": "270IB", "heading": "Anti-avoidance: general", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270IB", "extent": null, "status": null, "parent": "part/2A/chapter/9/crossheading/antiavoidance" }, { "path": "part/2A/chapter/9/crossheading/coownership-authorised-contractual-schemes", "kind": "crossheading", "number": null, "heading": "Co-ownership ... contractual schemes", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/9" }, { "path": "section/270IC", "kind": "section", "number": "270IC", "heading": "Co-ownership schemes: carrying on qualifying activity", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270IC", "extent": null, "status": null, "parent": "part/2A/chapter/9/crossheading/coownership-authorised-contractual-schemes" }, { "path": "section/270ID", "kind": "section", "number": "270ID", "heading": "Co-ownership schemes: election", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270ID", "extent": null, "status": null, "parent": "part/2A/chapter/9/crossheading/coownership-authorised-contractual-schemes" }, { "path": "section/270IE", "kind": "section", "number": "270IE", "heading": "Co-ownership schemes: calculation of allowance after an election", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270IE", "extent": null, "status": null, "parent": "part/2A/chapter/9/crossheading/coownership-authorised-contractual-schemes" }, { "path": "section/270IF", "kind": "section", "number": "270IF", "heading": "Co-ownership schemes: definitions relating to schemes", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270IF", "extent": null, "status": null, "parent": "part/2A/chapter/9/crossheading/coownership-authorised-contractual-schemes" }, { "path": "part/2A/chapter/9/crossheading/leases", "kind": "crossheading", "number": null, "heading": "Leases", "url": null, "extent": null, "status": null, "parent": "part/2A/chapter/9" }, { "path": "section/270IG", "kind": "section", "number": "270IG", "heading": "Treatment of leases", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270IG", "extent": null, "status": null, "parent": "part/2A/chapter/9/crossheading/leases" }, { "path": "section/270IH", "kind": "section", "number": "270IH", "heading": "Meaning of “lease” etc", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270IH", "extent": null, "status": null, "parent": "part/2A/chapter/9/crossheading/leases" }, { "path": "part/3", "kind": "part", "number": "3", "heading": "Industrial buildings allowances", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/3/chapter/1", "kind": "chapter", "number": "1", "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "section/271", "kind": "section", "number": "271", "heading": "Industrial buildings allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-271", "extent": null, "status": null, "parent": "part/3/chapter/1" }, { "path": "section/272", "kind": "section", "number": "272", "heading": "Expenditure on the construction of a building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-272", "extent": null, "status": null, "parent": "part/3/chapter/1" }, { "path": "section/273", "kind": "section", "number": "273", "heading": "Preparation of sites for plant or machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-273", "extent": null, "status": null, "parent": "part/3/chapter/1" }, { "path": "part/3/chapter/2", "kind": "chapter", "number": "2", "heading": "Industrial buildings", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "part/3/chapter/2/crossheading/buildings-in-use-for-the-purposes-of-a-qualifying-trade", "kind": "crossheading", "number": null, "heading": "Buildings in use for the purposes of a qualifying trade", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/2" }, { "path": "section/274", "kind": "section", "number": "274", "heading": "Trades and undertakings which are “qualifying trades”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-274", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3/chapter/2/crossheading/buildings-in-use-for-the-purposes-of-a-qualifying-trade" }, { "path": "section/275", "kind": "section", "number": "275", "heading": "Building used for welfare of workers", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-275", "extent": null, "status": null, "parent": "part/3/chapter/2/crossheading/buildings-in-use-for-the-purposes-of-a-qualifying-trade" }, { "path": "section/276", "kind": "section", "number": "276", "heading": "Parts of trades and undertakings", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-276", "extent": null, "status": null, "parent": "part/3/chapter/2/crossheading/buildings-in-use-for-the-purposes-of-a-qualifying-trade" }, { "path": "section/277", "kind": "section", "number": "277", "heading": "Exclusion of dwelling-houses, retail shops, showrooms, hotels and offices etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-277", "extent": null, "status": null, "parent": "part/3/chapter/2/crossheading/buildings-in-use-for-the-purposes-of-a-qualifying-trade" }, { "path": "section/278", "kind": "section", "number": "278", "heading": "Building used by more than one licensee", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-278", "extent": null, "status": null, "parent": "part/3/chapter/2/crossheading/buildings-in-use-for-the-purposes-of-a-qualifying-trade" }, { "path": "part/3/chapter/2/crossheading/qualifying-hotels-and-sports-pavilions", "kind": "crossheading", "number": null, "heading": "Qualifying hotels and sports pavilions", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/2" }, { "path": "section/279", "kind": "section", "number": "279", "heading": "Qualifying hotels", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-279", "extent": null, "status": null, "parent": "part/3/chapter/2/crossheading/qualifying-hotels-and-sports-pavilions" }, { "path": "section/280", "kind": "section", "number": "280", "heading": "Qualifying sports pavilions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-280", "extent": null, "status": null, "parent": "part/3/chapter/2/crossheading/qualifying-hotels-and-sports-pavilions" }, { "path": "part/3/chapter/2/crossheading/commercial-buildings-enterprise-zones", "kind": "crossheading", "number": null, "heading": "Commercial buildings (enterprise zones)", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/2" }, { "path": "section/281", "kind": "section", "number": "281", "heading": "Commercial buildings (enterprise zones)", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-281", "extent": null, "status": null, "parent": "part/3/chapter/2/crossheading/commercial-buildings-enterprise-zones" }, { "path": "part/3/chapter/2/crossheading/supplementary-provisions", "kind": "crossheading", "number": null, "heading": "Supplementary provisions", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/2" }, { "path": "section/282", "kind": "section", "number": "282", "heading": "Buildings outside the United Kingdom", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-282", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3/chapter/2/crossheading/supplementary-provisions" }, { "path": "section/283", "kind": "section", "number": "283", "heading": "Non-industrial part of building disregarded", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-283", "extent": null, "status": null, "parent": "part/3/chapter/2/crossheading/supplementary-provisions" }, { "path": "section/284", "kind": "section", "number": "284", "heading": "Roads on industrial estates etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-284", "extent": null, "status": null, "parent": "part/3/chapter/2/crossheading/supplementary-provisions" }, { "path": "section/285", "kind": "section", "number": "285", "heading": "Cessation of use and temporary disuse of building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-285", "extent": null, "status": null, "parent": "part/3/chapter/2/crossheading/supplementary-provisions" }, { "path": "part/3/chapter/3", "kind": "chapter", "number": "3", "heading": "The relevant interest in the building", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "section/286", "kind": "section", "number": "286", "heading": "General rule as to what is the relevant interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-286", "extent": null, "status": null, "parent": "part/3/chapter/3" }, { "path": "section/287", "kind": "section", "number": "287", "heading": "Interest acquired on completion of construction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-287", "extent": null, "status": null, "parent": "part/3/chapter/3" }, { "path": "section/288", "kind": "section", "number": "288", "heading": "Effect of creation of subordinate interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-288", "extent": null, "status": null, "parent": "part/3/chapter/3" }, { "path": "section/289", "kind": "section", "number": "289", "heading": "Merger of leasehold interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-289", "extent": null, "status": null, "parent": "part/3/chapter/3" }, { "path": "section/290", "kind": "section", "number": "290", "heading": "Election to treat grant of lease exceeding 50 years as sale", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-290", "extent": null, "status": null, "parent": "part/3/chapter/3" }, { "path": "section/291", "kind": "section", "number": "291", "heading": "Supplementary provisions with respect to elections", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-291", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3/chapter/3" }, { "path": "part/3/chapter/4", "kind": "chapter", "number": "4", "heading": "Qualifying expenditure", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "part/3/chapter/4/crossheading/introduction", "kind": "crossheading", "number": null, "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/4" }, { "path": "section/292", "kind": "section", "number": "292", "heading": "Meaning of “qualifying expenditure”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-292", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/introduction" }, { "path": "section/293", "kind": "section", "number": "293", "heading": "Meaning of references to carrying on a trade as a developer", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-293", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/introduction" }, { "path": "part/3/chapter/4/crossheading/qualifying-expenditure", "kind": "crossheading", "number": null, "heading": "Qualifying expenditure", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/4" }, { "path": "section/294", "kind": "section", "number": "294", "heading": "Capital expenditure on construction of a building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-294", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/qualifying-expenditure" }, { "path": "section/295", "kind": "section", "number": "295", "heading": "Purchase of unused building where developer not involved", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-295", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/qualifying-expenditure" }, { "path": "section/296", "kind": "section", "number": "296", "heading": "Purchase of building which has been sold unused by developer", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-296", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/qualifying-expenditure" }, { "path": "section/297", "kind": "section", "number": "297", "heading": "Purchase of used building from developer", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-297", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/qualifying-expenditure" }, { "path": "part/3/chapter/4/crossheading/qualifying-enterprise-zone-expenditure", "kind": "crossheading", "number": null, "heading": "Qualifying enterprise zone expenditure", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/4" }, { "path": "section/298", "kind": "section", "number": "298", "heading": "The time limit for qualifying enterprise zone expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-298", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3/chapter/4/crossheading/qualifying-enterprise-zone-expenditure" }, { "path": "section/299", "kind": "section", "number": "299", "heading": "Application of section 294", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-299", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/qualifying-enterprise-zone-expenditure" }, { "path": "section/300", "kind": "section", "number": "300", "heading": "Application of sections 295 and 296", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-300", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/qualifying-enterprise-zone-expenditure" }, { "path": "section/301", "kind": "section", "number": "301", "heading": "Purchase of building within 2 years of first use", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-301", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/qualifying-enterprise-zone-expenditure" }, { "path": "part/3/chapter/4/crossheading/part-of-expenditure-within-time-limit-for-qualifying-enterprise-zone-expenditure", "kind": "crossheading", "number": null, "heading": "Part of expenditure within time limit for qualifying enterprise zone expenditure", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/4" }, { "path": "section/302", "kind": "section", "number": "302", "heading": "Qualifying enterprise zone expenditure where section 295 or 296 applies", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-302", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/part-of-expenditure-within-time-limit-for-qualifying-enterprise-zone-expenditure" }, { "path": "section/303", "kind": "section", "number": "303", "heading": "Purchase of building within 2 years of first use", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-303", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/part-of-expenditure-within-time-limit-for-qualifying-enterprise-zone-expenditure" }, { "path": "section/304", "kind": "section", "number": "304", "heading": "Application of section 303 where developer involved", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-304", "extent": null, "status": null, "parent": "part/3/chapter/4/crossheading/part-of-expenditure-within-time-limit-for-qualifying-enterprise-zone-expenditure" }, { "path": "part/3/chapter/5", "kind": "chapter", "number": "5", "heading": "Initial allowances", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "section/305", "kind": "section", "number": "305", "heading": "Initial allowances for qualifying enterprise zone expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-305", "extent": null, "status": null, "parent": "part/3/chapter/5" }, { "path": "section/306", "kind": "section", "number": "306", "heading": "Amount of initial allowance and period for which allowance made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-306", "extent": null, "status": null, "parent": "part/3/chapter/5" }, { "path": "section/307", "kind": "section", "number": "307", "heading": "Building not industrial building when first used etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-307", "extent": null, "status": null, "parent": "part/3/chapter/5" }, { "path": "section/308", "kind": "section", "number": "308", "heading": "Grants affecting entitlement to initial allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-308", "extent": null, "status": null, "parent": "part/3/chapter/5" }, { "path": "part/3/chapter/6", "kind": "chapter", "number": "6", "heading": "Writing-down allowances", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "section/309", "kind": "section", "number": "309", "heading": "Entitlement to writing-down allowance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-309", "extent": null, "status": null, "parent": "part/3/chapter/6" }, { "path": "section/310", "kind": "section", "number": "310", "heading": "Basic rule for calculating amount of allowance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-310", "extent": null, "status": null, "parent": "part/3/chapter/6" }, { "path": "section/311", "kind": "section", "number": "311", "heading": "Calculation of allowance after sale of relevant interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-311", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3/chapter/6" }, { "path": "section/312", "kind": "section", "number": "312", "heading": "Allowance limited to residue of qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-312", "extent": null, "status": null, "parent": "part/3/chapter/6" }, { "path": "section/313", "kind": "section", "number": "313", "heading": "Meaning of “the residue of qualifying expenditure”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-313", "extent": null, "status": null, "parent": "part/3/chapter/6" }, { "path": "section/313A", "kind": "section", "number": "313A", "heading": "Calculation of allowance after sale of relevant interest: anti-avoidance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-313A", "extent": null, "status": null, "parent": "part/3/chapter/6" }, { "path": "part/3/chapter/7", "kind": "chapter", "number": "7", "heading": "Balancing adjustments", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "part/3/chapter/7/crossheading/general", "kind": "crossheading", "number": null, "heading": "General", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/7" }, { "path": "section/314", "kind": "section", "number": "314", "heading": "When balancing adjustments are made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-314", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/general" }, { "path": "section/315", "kind": "section", "number": "315", "heading": "Main balancing events", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-315", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/general" }, { "path": "section/316", "kind": "section", "number": "316", "heading": "Proceeds from main balancing events", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-316", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/general" }, { "path": "section/317", "kind": "section", "number": "317", "heading": "Balancing event where hotel not qualifying hotel for 2 years", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-317", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/general" }, { "path": "part/3/chapter/7/crossheading/calculation-of-balancing-adjustments", "kind": "crossheading", "number": null, "heading": "Calculation of balancing adjustments", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/7" }, { "path": "section/318", "kind": "section", "number": "318", "heading": "Building an industrial building etc. throughout", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-318", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/calculation-of-balancing-adjustments" }, { "path": "section/319", "kind": "section", "number": "319", "heading": "Building not an industrial building etc. throughout", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-319", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/calculation-of-balancing-adjustments" }, { "path": "section/320", "kind": "section", "number": "320", "heading": "Overall limit on balancing charge", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-320", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/calculation-of-balancing-adjustments" }, { "path": "part/3/chapter/7/crossheading/meaning-of-the-relevant-period-of-ownership-etc", "kind": "crossheading", "number": null, "heading": "Meaning of “the relevant period of ownership” etc.", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/7" }, { "path": "section/321", "kind": "section", "number": "321", "heading": "The relevant period of ownership", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-321", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/meaning-of-the-relevant-period-of-ownership-etc" }, { "path": "section/322", "kind": "section", "number": "322", "heading": "Starting expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-322", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/meaning-of-the-relevant-period-of-ownership-etc" }, { "path": "section/323", "kind": "section", "number": "323", "heading": "Adjusted net cost", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-323", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/meaning-of-the-relevant-period-of-ownership-etc" }, { "path": "section/324", "kind": "section", "number": "324", "heading": "Net allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-324", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/meaning-of-the-relevant-period-of-ownership-etc" }, { "path": "part/3/chapter/7/crossheading/balancing-allowances-restricted-where-sale-subject-to-subordinate-interest", "kind": "crossheading", "number": null, "heading": "Balancing allowances restricted where sale subject to subordinate interest", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/7" }, { "path": "section/325", "kind": "section", "number": "325", "heading": "Balancing allowances restricted where sale subject to subordinate interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-325", "extent": null, "status": null, "parent": "part/3/chapter/7/crossheading/balancing-allowances-restricted-where-sale-subject-to-subordinate-interest" }, { "path": "section/326", "kind": "section", "number": "326", "heading": "Interpretation of section 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"path": "section/331", "kind": "section", "number": "331", "heading": "Capital value provisions: interpretation", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-331", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3/chapter/7/crossheading/qualifying-enterprise-zone-expenditure-effect-of-realising-capital-value" }, { "path": "part/3/chapter/8", "kind": "chapter", "number": "8", "heading": "Writing off qualifying expenditure", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "section/332", "kind": "section", "number": "332", "heading": "Introduction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-332", "extent": null, "status": null, "parent": "part/3/chapter/8" }, { "path": "section/333", "kind": "section", "number": "333", "heading": "Writing off initial allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-333", "extent": null, "status": null, "parent": "part/3/chapter/8" }, { "path": "section/334", "kind": "section", "number": "334", "heading": "Writing off writing-down allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-334", "extent": null, "status": null, "parent": "part/3/chapter/8" }, { "path": "section/335", "kind": "section", "number": "335", "heading": "Writing off research and development allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-335", "extent": null, "status": null, "parent": "part/3/chapter/8" }, { "path": "section/336", "kind": "section", "number": "336", "heading": "Writing off expenditure when building not an industrial building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-336", "extent": null, "status": null, "parent": "part/3/chapter/8" }, { "path": "section/337", "kind": "section", "number": "337", "heading": "Writing off or increase of expenditure where balancing adjustment made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-337", "extent": null, "status": null, "parent": "part/3/chapter/8" }, { "path": "section/338", "kind": "section", "number": "338", "heading": "Writing off capital value which has been realised", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-338", "extent": null, "status": null, "parent": "part/3/chapter/8" }, { "path": "section/339", "kind": "section", "number": "339", "heading": "Crown or other person not within the charge to tax entitled to the relevant interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-339", "extent": null, "status": null, "parent": "part/3/chapter/8" }, { "path": "section/340", "kind": "section", "number": "340", "heading": "Treatment of demolition costs", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-340", "extent": null, "status": null, "parent": "part/3/chapter/8" }, { "path": "part/3/chapter/9", "kind": "chapter", "number": "9", "heading": "Highway undertakings", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "section/341", "kind": "section", "number": "341", "heading": "Carrying on of highway undertakings", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-341", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3/chapter/9" }, { "path": "section/342", "kind": "section", "number": "342", "heading": "The relevant interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-342", "extent": null, "status": null, "parent": "part/3/chapter/9" }, { "path": "section/343", "kind": "section", "number": "343", "heading": "Balancing adjustment on ending of concession", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-343", "extent": null, "status": null, "parent": "part/3/chapter/9" }, { "path": "section/344", "kind": "section", "number": "344", "heading": "Cases where highway concession is to be treated as extended", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-344", "extent": null, "status": null, "parent": "part/3/chapter/9" }, { "path": "part/3/chapter/10", "kind": "chapter", "number": "10", "heading": "Additional VAT liabilities and rebates", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "part/3/chapter/10/crossheading/introduction", "kind": "crossheading", "number": null, "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/10" }, { "path": "section/345", "kind": "section", "number": "345", "heading": "Introduction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-345", "extent": null, "status": null, "parent": "part/3/chapter/10/crossheading/introduction" }, { "path": "part/3/chapter/10/crossheading/additional-vat-liabilities", "kind": "crossheading", "number": null, "heading": "Additional VAT liabilities", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/10" }, { "path": "section/346", "kind": "section", "number": "346", "heading": "Additional VAT liabilities and initial allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-346", "extent": null, "status": null, "parent": "part/3/chapter/10/crossheading/additional-vat-liabilities" }, { "path": "section/347", "kind": "section", "number": "347", "heading": "Additional VAT liabilities and writing-down allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-347", "extent": null, "status": null, "parent": "part/3/chapter/10/crossheading/additional-vat-liabilities" }, { "path": "section/348", "kind": "section", "number": "348", "heading": "Additional VAT liabilities and writing off initial allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-348", "extent": null, "status": null, "parent": "part/3/chapter/10/crossheading/additional-vat-liabilities" }, { "path": "part/3/chapter/10/crossheading/additional-vat-rebates", "kind": "crossheading", "number": null, "heading": "Additional VAT rebates", "url": null, "extent": null, "status": null, "parent": "part/3/chapter/10" }, { "path": "section/349", "kind": "section", "number": "349", "heading": "Additional VAT rebates and writing-down allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-349", "extent": null, "status": null, "parent": "part/3/chapter/10/crossheading/additional-vat-rebates" }, { "path": "section/350", "kind": "section", "number": "350", "heading": "Additional VAT rebates and balancing adjustments", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-350", "extent": null, "status": null, "parent": "part/3/chapter/10/crossheading/additional-vat-rebates" }, { "path": "section/351", "kind": "section", "number": "351", "heading": "Additional VAT rebates and writing off qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-351", "extent": null, "status": null, "parent": "part/3/chapter/10/crossheading/additional-vat-rebates" }, { "path": "part/3/chapter/11", "kind": "chapter", "number": "11", "heading": "Giving effect to allowances and charges", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "section/352", "kind": "section", "number": "352", "heading": "Trades", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-352", "extent": null, "status": null, "parent": "part/3/chapter/11" }, { "path": "section/353", "kind": "section", "number": "353", "heading": "Lessors and licensors", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-353", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3/chapter/11" }, { "path": "section/354", "kind": "section", "number": "354", "heading": "Buildings temporarily out of use", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-354", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3/chapter/11" }, { "path": "section/355", "kind": "section", "number": "355", "heading": "Buildings for miners etc.: carry-back of balancing allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-355", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3/chapter/11" }, { "path": "part/3/chapter/12", "kind": "chapter", "number": "12", "heading": "Supplementary provisions", "url": null, "extent": null, "status": null, "parent": "part/3" }, { "path": "section/356", "kind": "section", "number": "356", "heading": "Apportionment of sums partly referable to non-qualifying assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-356", "extent": null, "status": null, "parent": "part/3/chapter/12" }, { "path": "section/357", "kind": "section", "number": "357", "heading": "Arrangements having an artificial effect on pricing", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-357", "extent": null, "status": null, "parent": "part/3/chapter/12" }, { "path": "section/358", "kind": "section", "number": "358", "heading": "Requisitioned land", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-358", "extent": null, "status": null, "parent": "part/3/chapter/12" }, { "path": "section/359", "kind": "section", "number": "359", "heading": "Provisions applying on termination of lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-359", "extent": null, "status": null, "parent": "part/3/chapter/12" }, { "path": "section/360", "kind": "section", "number": "360", "heading": "Meaning of “lease” etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360", "extent": null, "status": null, "parent": "part/3/chapter/12" }, { "path": "part/3A", "kind": "part", "number": "3A", "heading": "Business Premises Renovation Allowances", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/3A/chapter/1", "kind": "chapter", "number": "1", "heading": "INTRODUCTION", "url": null, "extent": null, "status": null, "parent": "part/3A" }, { "path": "section/360A", "kind": "section", "number": "360A", "heading": "Business premises renovation allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360A", "extent": null, "status": null, "parent": "part/3A/chapter/1" }, { "path": "part/3A/chapter/2", "kind": "chapter", "number": "2", "heading": "QUALIFYING EXPENDITURE", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/3A" }, { "path": "section/360B", "kind": "section", "number": "360B", "heading": "Meaning of “qualifying expenditure”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3A/chapter/2" }, { "path": "section/360BA", "kind": "section", "number": "360BA", "heading": "Expenditure not treated as qualifying expenditure if delay in carrying out works etc", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360BA", "extent": null, "status": null, "parent": "part/3A/chapter/2" }, { "path": "part/3A/chapter/3", "kind": "chapter", "number": "3", "heading": "QUALIFYING BUILDINGS AND QUALIFYING BUSINESS PREMISES", "url": null, "extent": null, "status": null, "parent": "part/3A" }, { "path": "section/360C", "kind": "section", "number": "360C", "heading": "Meaning of “qualifying building”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3A/chapter/3" }, { "path": "section/360D", "kind": "section", "number": "360D", "heading": "Meaning of “qualifying business premises”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360D", "extent": null, "status": null, "parent": "part/3A/chapter/3" }, { "path": "part/3A/chapter/4", "kind": "chapter", "number": "4", "heading": "THE RELEVANT INTEREST IN THE QUALIFYING BUILDING", "url": null, "extent": null, "status": null, "parent": "part/3A" }, { "path": "section/360E", "kind": "section", "number": "360E", "heading": "General rule as to what is the relevant interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360E", "extent": null, "status": null, "parent": "part/3A/chapter/4" }, { "path": "section/360F", "kind": "section", "number": "360F", "heading": "Interest acquired on completion of conversion", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360F", "extent": null, "status": null, "parent": "part/3A/chapter/4" }, { "path": "part/3A/chapter/5", "kind": "chapter", "number": "5", "heading": "INITIAL ALLOWANCES", "url": null, "extent": null, "status": null, "parent": "part/3A" }, { "path": "section/360G", "kind": "section", "number": "360G", "heading": "Initial allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360G", "extent": null, "status": null, "parent": "part/3A/chapter/5" }, { "path": "section/360H", "kind": "section", "number": "360H", "heading": "Premises not qualifying business premises or relevant interest sold before premises first used or let", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360H", "extent": null, "status": null, "parent": "part/3A/chapter/5" }, { "path": "part/3A/chapter/6", "kind": "chapter", "number": "6", "heading": "WRITING-DOWN ALLOWANCES", "url": null, "extent": null, "status": null, "parent": "part/3A" }, { "path": "section/360I", "kind": "section", "number": "360I", "heading": "Entitlement to writing-down allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360I", "extent": null, "status": null, "parent": "part/3A/chapter/6" }, { "path": "section/360J", "kind": "section", "number": "360J", "heading": "Amount of allowance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360J", "extent": null, "status": null, "parent": "part/3A/chapter/6" }, { "path": "section/360K", "kind": "section", "number": "360K", "heading": "Meaning of “ the residue of qualifying expenditure ”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360K", "extent": null, "status": null, "parent": "part/3A/chapter/6" }, { "path": "part/3A/chapter/7", "kind": "chapter", "number": "7", "heading": "GRANTS IN RESPECT OF QUALIFYING EXPENDITURE", "url": null, "extent": null, "status": null, "parent": "part/3A" }, { "path": "section/360L", "kind": "section", "number": "360L", "heading": "Grants affecting entitlement to allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360L", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3A/chapter/7" }, { "path": "part/3A/chapter/8", "kind": "chapter", "number": "8", "heading": "BALANCING ADJUSTMENTS", "url": null, "extent": null, "status": null, "parent": "part/3A" }, { "path": "section/360M", "kind": "section", "number": "360M", "heading": "When balancing adjustments are made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360M", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3A/chapter/8" }, { "path": "section/360N", "kind": "section", "number": "360N", "heading": "Balancing events", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360N", "extent": null, "status": null, "parent": "part/3A/chapter/8" }, { "path": "section/360O", "kind": "section", "number": "360O", "heading": "Proceeds from balancing events", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360O", "extent": null, "status": null, "parent": "part/3A/chapter/8" }, { "path": "section/360P", "kind": "section", "number": "360P", "heading": "Calculation of balancing adjustments", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360P", "extent": null, "status": null, "parent": "part/3A/chapter/8" }, { "path": "part/3A/chapter/9", "kind": "chapter", "number": "9", "heading": "WRITING OFF QUALIFYING EXPENDITURE", "url": null, "extent": null, "status": null, "parent": "part/3A" }, { "path": "section/360Q", "kind": "section", "number": "360Q", "heading": "Introduction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360Q", "extent": null, "status": null, "parent": "part/3A/chapter/9" }, { "path": "section/360R", "kind": "section", "number": "360R", "heading": "Writing off initial allowances and writing-down allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360R", "extent": null, "status": null, "parent": "part/3A/chapter/9" }, { "path": "section/360S", "kind": "section", "number": "360S", "heading": "Treatment of demolition costs", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360S", "extent": null, "status": null, "parent": "part/3A/chapter/9" }, { "path": "part/3A/chapter/10", "kind": "chapter", "number": "10", "heading": "ADDITIONAL VAT LIABILITIES AND REBATES", "url": null, "extent": null, "status": null, "parent": "part/3A" }, { "path": "section/360T", "kind": "section", "number": "360T", "heading": "Introduction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360T", "extent": null, "status": null, "parent": "part/3A/chapter/10" }, { "path": "section/360U", "kind": "section", "number": "360U", "heading": "Additional VAT liabilities and initial allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360U", "extent": null, "status": null, "parent": "part/3A/chapter/10" }, { "path": "section/360V", "kind": "section", "number": "360V", "heading": "Additional VAT liabilities and writing-down allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360V", "extent": null, "status": null, "parent": "part/3A/chapter/10" }, { "path": "section/360W", "kind": "section", "number": "360W", "heading": "Additional VAT liabilities and writing off initial allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360W", "extent": null, "status": null, "parent": "part/3A/chapter/10" }, { "path": "section/360X", "kind": "section", "number": "360X", "heading": "Additional VAT rebates and balancing adjustments", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360X", "extent": null, "status": null, "parent": "part/3A/chapter/10" }, { "path": "section/360Y", "kind": "section", "number": "360Y", "heading": "Additional VAT rebates and writing off qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360Y", "extent": null, "status": null, "parent": "part/3A/chapter/10" }, { "path": "part/3A/chapter/11", "kind": "chapter", "number": "11", "heading": "SUPPLEMENTARY PROVISIONS", "url": null, "extent": null, "status": null, "parent": "part/3A" }, { "path": "section/360Z", "kind": "section", "number": "360Z", "heading": "Giving effect to allowances and charges: trades", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360Z", "extent": "E+W+S+N.I.", "status": null, "parent": "part/3A/chapter/11" }, { "path": "section/360Z1", "kind": "section", "number": "360Z1", "heading": "Giving effect to allowances and charges: lessors and licensees", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360Z1", "extent": null, "status": null, "parent": "part/3A/chapter/11" }, { "path": "section/360Z2", "kind": "section", "number": "360Z2", "heading": "Apportionment of sums partly referable to non-qualifying assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360Z2", "extent": null, "status": null, "parent": "part/3A/chapter/11" }, { "path": "section/360Z3", "kind": "section", "number": "360Z3", "heading": "Provisions applying on termination of lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360Z3", "extent": null, "status": null, "parent": "part/3A/chapter/11" }, { "path": "section/360Z4", "kind": "section", "number": "360Z4", "heading": "Meaning of “lease” etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360Z4", "extent": null, "status": null, "parent": "part/3A/chapter/11" }, { "path": "part/4", "kind": "part", "number": "4", "heading": "Agricultural buildings allowances", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/4/chapter/1", "kind": "chapter", "number": "1", "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/4" }, { "path": "section/361", "kind": "section", "number": "361", "heading": "Agricultural buildings allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-361", "extent": null, "status": null, "parent": "part/4/chapter/1" }, { "path": "section/362", "kind": "section", "number": "362", "heading": "Meaning of “husbandry”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-362", "extent": "E+W+S+N.I.", "status": null, "parent": "part/4/chapter/1" }, { "path": "section/363", "kind": "section", "number": "363", "heading": "Expenditure on the construction of a building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-363", "extent": null, "status": null, "parent": "part/4/chapter/1" }, { "path": "part/4/chapter/2", "kind": "chapter", "number": "2", "heading": "The relevant interest", "url": null, "extent": null, "status": null, "parent": "part/4" }, { "path": "section/364", "kind": "section", "number": "364", "heading": "General rule as to what is the relevant interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-364", "extent": null, "status": null, "parent": "part/4/chapter/2" }, { "path": "section/365", "kind": "section", "number": "365", "heading": "Effect of creation of subordinate lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-365", "extent": null, "status": null, "parent": "part/4/chapter/2" }, { "path": "section/366", "kind": "section", "number": "366", "heading": "Interest conveyed or assigned by way of security", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-366", "extent": null, "status": null, "parent": "part/4/chapter/2" }, { "path": "section/367", "kind": "section", "number": "367", "heading": "Merger of leasehold interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-367", "extent": null, "status": null, "parent": "part/4/chapter/2" }, { "path": "section/368", "kind": "section", "number": "368", "heading": "Provisions applying on ending of lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-368", "extent": null, "status": null, "parent": "part/4/chapter/2" }, { "path": "part/4/chapter/3", "kind": "chapter", "number": "3", "heading": "Qualifying expenditure", "url": null, "extent": null, "status": null, "parent": "part/4" }, { "path": "section/369", "kind": "section", "number": "369", "heading": "Capital expenditure on construction of agricultural building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-369", "extent": null, "status": null, "parent": "part/4/chapter/3" }, { "path": "section/370", "kind": "section", "number": "370", "heading": "Purchase of relevant interest before first use of agricultural building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-370", "extent": null, "status": null, "parent": "part/4/chapter/3" }, { "path": "section/371", "kind": "section", "number": "371", "heading": "Different relevant interests in different parts of the related agricultural land", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-371", "extent": null, "status": null, "parent": "part/4/chapter/3" }, { "path": "part/4/chapter/4", "kind": "chapter", "number": "4", "heading": "Writing-down allowances", "url": null, "extent": null, "status": null, "parent": "part/4" }, { "path": "section/372", "kind": "section", "number": "372", "heading": "Entitlement to writing-down allowance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-372", "extent": null, "status": null, "parent": "part/4/chapter/4" }, { "path": "section/373", "kind": "section", "number": "373", "heading": "Basic rule for calculating amount of allowance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-373", "extent": null, "status": null, "parent": "part/4/chapter/4" }, { "path": "section/374", "kind": "section", "number": "374", "heading": "First use of building not for purposes of husbandry, etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-374", "extent": null, "status": null, "parent": "part/4/chapter/4" }, { "path": "section/375", "kind": "section", "number": "375", "heading": "Effect of acquisition of relevant interest after first use of building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-375", "extent": null, "status": null, "parent": "part/4/chapter/4" }, { "path": "section/376", "kind": "section", "number": "376", "heading": "Calculation of allowance after acquisition", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-376", "extent": null, "status": null, "parent": "part/4/chapter/4" }, { "path": "section/377", "kind": "section", "number": "377", "heading": "Chargeable period when balancing adjustment made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-377", "extent": null, "status": null, "parent": "part/4/chapter/4" }, { "path": "section/378", "kind": "section", "number": "378", "heading": "Allowance limited to residue of qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-378", "extent": null, "status": null, "parent": "part/4/chapter/4" }, { "path": "section/379", "kind": "section", "number": "379", "heading": "Final writing-down allowance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-379", "extent": null, "status": null, "parent": "part/4/chapter/4" }, { "path": "part/4/chapter/5", "kind": "chapter", "number": "5", "heading": "Balancing adjustments", "url": null, "extent": null, "status": null, "parent": "part/4" }, { "path": "part/4/chapter/5/crossheading/general", "kind": "crossheading", "number": null, "heading": "General", "url": null, "extent": null, "status": null, "parent": "part/4/chapter/5" }, { "path": "section/380", "kind": "section", "number": "380", "heading": "When balancing adjustments are made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-380", "extent": null, "status": null, "parent": "part/4/chapter/5/crossheading/general" }, { "path": "section/381", "kind": "section", "number": "381", "heading": "Balancing events (on making an election)", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-381", "extent": null, "status": null, "parent": "part/4/chapter/5/crossheading/general" }, { "path": "section/382", "kind": "section", "number": "382", "heading": "Requirements as to elections", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-382", "extent": "E+W+S+N.I.", "status": null, "parent": "part/4/chapter/5/crossheading/general" }, { "path": "section/383", "kind": "section", "number": "383", "heading": "Proceeds from balancing events", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-383", "extent": null, "status": null, "parent": "part/4/chapter/5/crossheading/general" }, { "path": "section/384", "kind": "section", "number": "384", "heading": "Exclusion of proportion of proceeds", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-384", "extent": null, "status": null, "parent": "part/4/chapter/5/crossheading/general" }, { "path": "part/4/chapter/5/crossheading/calculation-of-balancing-adjustments", "kind": "crossheading", "number": null, "heading": "Calculation of balancing adjustments", "url": null, "extent": null, "status": null, "parent": "part/4/chapter/5" }, { "path": "section/385", "kind": "section", "number": "385", "heading": "Calculation of balancing adjustment", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-385", "extent": null, "status": null, "parent": "part/4/chapter/5/crossheading/calculation-of-balancing-adjustments" }, { "path": "section/386", "kind": "section", "number": "386", "heading": "The residue of qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-386", "extent": null, "status": null, "parent": "part/4/chapter/5/crossheading/calculation-of-balancing-adjustments" }, { "path": "section/387", "kind": "section", "number": "387", "heading": "Overall limit on balancing charge", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-387", "extent": null, "status": null, "parent": "part/4/chapter/5/crossheading/calculation-of-balancing-adjustments" }, { "path": "section/388", "kind": "section", "number": "388", "heading": "Acquisition of relevant interest in part of land, etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-388", "extent": null, "status": null, "parent": "part/4/chapter/5/crossheading/calculation-of-balancing-adjustments" }, { "path": "section/389", "kind": "section", "number": "389", "heading": "Balancing allowances restricted where sale subject to subordinate interest etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-389", "extent": null, "status": null, "parent": "part/4/chapter/5/crossheading/calculation-of-balancing-adjustments" }, { "path": "section/390", "kind": "section", "number": "390", "heading": "Interpretation of section 389", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-390", "extent": "E+W+S+N.I.", "status": null, "parent": "part/4/chapter/5/crossheading/calculation-of-balancing-adjustments" }, { "path": "part/4/chapter/6", "kind": "chapter", "number": "6", "heading": "Supplementary provisions", "url": null, "extent": null, "status": null, "parent": "part/4" }, { "path": "part/4/chapter/6/crossheading/giving-effect-to-allowances-and-charges", "kind": "crossheading", "number": null, "heading": "Giving effect to allowances and charges", "url": null, "extent": null, "status": null, "parent": "part/4/chapter/6" }, { "path": "section/391", "kind": "section", "number": "391", "heading": "Trades", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-391", "extent": null, "status": null, "parent": "part/4/chapter/6/crossheading/giving-effect-to-allowances-and-charges" }, { "path": "section/392", "kind": "section", "number": "392", "heading": "UK property businesses", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-392", "extent": "E+W+S+N.I.", "status": null, "parent": "part/4/chapter/6/crossheading/giving-effect-to-allowances-and-charges" }, { "path": "part/4/chapter/6/crossheading/meaning-of-freehold-interest-lease-etc", "kind": "crossheading", "number": null, "heading": "Meaning of “freehold interest”, “lease” etc.", "url": null, "extent": null, "status": null, "parent": "part/4/chapter/6" }, { "path": "section/393", "kind": "section", "number": "393", "heading": "Meaning of “freehold interest”, “lease”, etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393", "extent": null, "status": null, "parent": "part/4/chapter/6/crossheading/meaning-of-freehold-interest-lease-etc" }, { "path": "part/4A", "kind": "part", "number": "4A", "heading": "FLAT CONVERSION ALLOWANCES", "url": null, "extent": "E+W+S+N.I.", "status": "repealed", "parent": null }, { "path": "part/4A/chapter/1", "kind": "chapter", "number": "1", "heading": "INTRODUCTION", "url": null, "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "section/393A", "kind": "section", "number": "393A", "heading": "Flat conversion allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393A", "extent": null, "status": "repealed", "parent": "part/4A/chapter/1" }, { "path": "part/4A/chapter/2", "kind": "chapter", "number": "2", "heading": "QUALIFYING EXPENDITURE", "url": null, "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "section/393B", "kind": "section", "number": "393B", "heading": "Meaning of “qualifying expenditure”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/4A/chapter/2" }, { "path": "part/4A/chapter/3", "kind": "chapter", "number": "3", "heading": "QUALIFYING BUILDINGS AND QUALIFYING FLATS", "url": null, "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "section/393C", "kind": "section", "number": "393C", "heading": "Meaning of “qualifying building”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393C", "extent": null, "status": "repealed", "parent": "part/4A/chapter/3" }, { "path": "section/393D", "kind": "section", "number": "393D", "heading": "Meaning of “qualifying flat”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393D", "extent": null, "status": "repealed", "parent": "part/4A/chapter/3" }, { "path": "section/393E", "kind": "section", "number": "393E", "heading": "High value flats", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393E", "extent": null, "status": "repealed", "parent": "part/4A/chapter/3" }, { "path": "part/4A/chapter/4", "kind": "chapter", "number": "4", "heading": "THE RELEVANT INTEREST IN THE FLAT", "url": null, "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "section/393F", "kind": "section", "number": "393F", "heading": "General rule as to what is the relevant interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393F", "extent": null, "status": "repealed", "parent": "part/4A/chapter/4" }, { "path": "section/393G", "kind": "section", "number": "393G", "heading": "Interest acquired on completion of conversion", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393G", "extent": null, "status": "repealed", "parent": "part/4A/chapter/4" }, { "path": "part/4A/chapter/5", "kind": "chapter", "number": "5", "heading": "INITIAL ALLOWANCES", "url": null, "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "section/393H", "kind": "section", "number": "393H", "heading": "Initial allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393H", "extent": null, "status": "repealed", "parent": "part/4A/chapter/5" }, { "path": "section/393I", "kind": "section", "number": "393I", "heading": "Flat not qualifying flat or relevant interest sold before flat first let", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393I", "extent": null, "status": "repealed", "parent": "part/4A/chapter/5" }, { "path": "part/4A/chapter/6", "kind": "chapter", "number": "6", "heading": "WRITING-DOWN ALLOWANCES", "url": null, "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "section/393J", "kind": "section", "number": "393J", "heading": "Entitlement to writing-down allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393J", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/4A/chapter/6" }, { "path": "section/393K", "kind": "section", "number": "393K", "heading": "Amount of allowance", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393K", "extent": null, "status": "repealed", "parent": "part/4A/chapter/6" }, { "path": "section/393L", "kind": "section", "number": "393L", "heading": "Meaning of “the residue of qualifying expenditure”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393L", "extent": null, "status": "repealed", "parent": "part/4A/chapter/6" }, { "path": "part/4A/chapter/7", "kind": "chapter", "number": "7", "heading": "BALANCING ADJUSTMENTS", "url": null, "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "section/393M", "kind": "section", "number": "393M", "heading": "When balancing adjustments are made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393M", "extent": null, "status": "repealed", "parent": "part/4A/chapter/7" }, { "path": "section/393N", "kind": "section", "number": "393N", "heading": "Balancing events", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393N", "extent": null, "status": "repealed", "parent": "part/4A/chapter/7" }, { "path": "section/393O", "kind": "section", "number": "393O", "heading": "Proceeds from balancing events", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393O", "extent": null, "status": "repealed", "parent": "part/4A/chapter/7" }, { "path": "section/393P", "kind": "section", "number": "393P", "heading": "Calculation of balancing adjustments", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393P", "extent": null, "status": "repealed", "parent": "part/4A/chapter/7" }, { "path": "part/4A/chapter/8", "kind": "chapter", "number": "8", "heading": "WRITING OFF QUALIFYING EXPENDITURE", "url": null, "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "section/393Q", "kind": "section", "number": "393Q", "heading": "Introduction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393Q", "extent": null, "status": "repealed", "parent": "part/4A/chapter/8" }, { "path": "section/393R", "kind": "section", "number": "393R", "heading": "Writing off initial allowances and writing-down allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393R", "extent": null, "status": "repealed", "parent": "part/4A/chapter/8" }, { "path": "section/393S", "kind": "section", "number": "393S", "heading": "Treatment of demolition costs", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393S", "extent": null, "status": "repealed", "parent": "part/4A/chapter/8" }, { "path": "part/4A/chapter/9", "kind": "chapter", "number": "9", "heading": "SUPPLEMENTARY PROVISIONS", "url": null, "extent": null, "status": "repealed", "parent": "part/4A" }, { "path": "section/393T", "kind": "section", "number": "393T", "heading": "Giving effect to allowances and charges", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393T", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/4A/chapter/9" }, { "path": "section/393U", "kind": "section", "number": "393U", "heading": "Apportionment of sums partly referable to non-qualifying assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393U", "extent": null, "status": "repealed", "parent": "part/4A/chapter/9" }, { "path": "section/393V", "kind": "section", "number": "393V", "heading": "Provisions applying on termination of lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393V", "extent": null, "status": "repealed", "parent": "part/4A/chapter/9" }, { "path": "section/393W", "kind": "section", "number": "393W", "heading": "Meaning of “lease” etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-393W", "extent": null, "status": "repealed", "parent": "part/4A/chapter/9" }, { "path": "part/5", "kind": "part", "number": "5", "heading": "Mineral extraction allowances", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/5/chapter/1", "kind": "chapter", "number": "1", "heading": "Introduction", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "section/394", "kind": "section", "number": "394", "heading": "Mineral extraction allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-394", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/1" }, { "path": "section/395", "kind": "section", "number": "395", "heading": "Qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-395", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/1" }, { "path": "section/396", "kind": "section", "number": "396", "heading": "Meaning of “mineral exploration and access”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-396", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/1" }, { "path": "section/397", "kind": "section", "number": "397", "heading": "Meaning of “mineral asset”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-397", "extent": null, "status": null, "parent": "part/5/chapter/1" }, { "path": "section/398", "kind": "section", "number": "398", "heading": "Relationship between main types of qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-398", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/1" }, { "path": "section/399", "kind": "section", "number": "399", "heading": "Expenditure excluded from being qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-399", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/1" }, { "path": "part/5/chapter/2", "kind": "chapter", "number": "2", "heading": "Qualifying expenditure on mineral exploration and access", "url": null, "extent": null, "status": null, "parent": "part/5" }, { "path": "section/400", "kind": "section", "number": "400", "heading": "Qualifying expenditure on mineral exploration and access", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-400", "extent": null, "status": null, "parent": "part/5/chapter/2" }, { "path": "section/401", "kind": "section", "number": "401", "heading": "Pre-trading exploration expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-401", "extent": null, "status": null, "parent": "part/5/chapter/2" }, { "path": "section/402", "kind": "section", "number": "402", "heading": "Pre-trading expenditure on plant or machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-402", "extent": null, "status": null, "parent": "part/5/chapter/2" }, { "path": "part/5/chapter/3", "kind": "chapter", "number": "3", "heading": "Qualifying expenditure on acquiring a mineral asset", "url": null, "extent": null, "status": null, "parent": "part/5" }, { "path": "section/403", "kind": "section", "number": "403", "heading": "Qualifying expenditure on acquiring a mineral asset", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-403", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/3" }, { "path": "section/404", "kind": "section", "number": "404", "heading": "Exclusion of undeveloped market value of land", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-404", "extent": null, "status": null, "parent": "part/5/chapter/3" }, { "path": "section/405", "kind": "section", "number": "405", "heading": "Qualifying expenditure where buildings or structures cease to be used", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-405", "extent": null, "status": null, "parent": "part/5/chapter/3" }, { "path": "section/406", "kind": "section", "number": "406", "heading": "Reduction where premium relief previously allowed", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-406", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/3" }, { "path": "part/5/chapter/4", "kind": "chapter", "number": "4", "heading": "Qualifying expenditure: second-hand assets", "url": null, "extent": null, "status": null, "parent": "part/5" }, { "path": "part/5/chapter/4/crossheading/assets-reflecting-expenditure-on-mineral-exploration-and-access", "kind": "crossheading", "number": null, "heading": "Assets reflecting expenditure on mineral exploration and access", "url": null, "extent": null, "status": null, "parent": "part/5/chapter/4" }, { "path": "section/407", "kind": "section", "number": "407", "heading": "Acquisition of mineral asset owned by previous trader", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-407", "extent": null, "status": null, "parent": "part/5/chapter/4/crossheading/assets-reflecting-expenditure-on-mineral-exploration-and-access" }, { "path": "section/408", "kind": "section", "number": "408", "heading": "Acquisition of oil licence from non-trader", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-408", "extent": null, "status": null, "parent": "part/5/chapter/4/crossheading/assets-reflecting-expenditure-on-mineral-exploration-and-access" }, { "path": "section/409", "kind": "section", "number": "409", "heading": "Acquisition of other assets from non-traders", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-409", "extent": null, "status": null, "parent": "part/5/chapter/4/crossheading/assets-reflecting-expenditure-on-mineral-exploration-and-access" }, { "path": "part/5/chapter/4/crossheading/qualifying-expenditure-on-assets-limited-by-reference-to-historic-costs", "kind": "crossheading", "number": null, "heading": "Qualifying expenditure on assets limited by reference to historic costs", "url": null, "extent": null, "status": null, "parent": "part/5/chapter/4" }, { "path": "section/410", "kind": "section", "number": "410", "heading": "UK oil licence: limit is original licence payment", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-410", "extent": null, "status": null, "parent": "part/5/chapter/4/crossheading/qualifying-expenditure-on-assets-limited-by-reference-to-historic-costs" }, { "path": "section/411", "kind": "section", "number": "411", "heading": "Assets generally: limit is residue of previous trader’s qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-411", "extent": null, "status": null, "parent": "part/5/chapter/4/crossheading/qualifying-expenditure-on-assets-limited-by-reference-to-historic-costs" }, { "path": "section/412", "kind": "section", "number": "412", "heading": "Transfers of mineral assets within group: limit is initial group expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-412", "extent": null, "status": null, "parent": "part/5/chapter/4/crossheading/qualifying-expenditure-on-assets-limited-by-reference-to-historic-costs" }, { "path": "section/413", "kind": "section", "number": "413", "heading": "Transfers of mineral assets within group: supplementary", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-413", "extent": null, "status": null, "parent": "part/5/chapter/4/crossheading/qualifying-expenditure-on-assets-limited-by-reference-to-historic-costs" }, { "path": "part/5/chapter/5", "kind": "chapter", "number": "5", "heading": "Other kinds of qualifying expenditure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "section/414", "kind": "section", "number": "414", "heading": "Expenditure on works likely to become valueless", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-414", "extent": null, "status": null, "parent": "part/5/chapter/5" }, { "path": "section/415", "kind": "section", "number": "415", "heading": "Contribution to buildings or works for benefit of employees abroad", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-415", "extent": null, "status": null, "parent": "part/5/chapter/5" }, { "path": "section/416", "kind": "section", "number": "416", "heading": "Non-ring fence trades: expenditure on restoration within 3 years of ceasing to trade", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-416", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/5" }, { "path": "section/416ZA", "kind": "section", "number": "416ZA", "heading": "Ring fence trades: expenditure on site restoration", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-416ZA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/5" }, { "path": "section/416ZB", "kind": "section", "number": "416ZB", "heading": "“Notional accounting period”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-416ZB", "extent": null, "status": null, "parent": "part/5/chapter/5" }, { "path": "section/416ZC", "kind": "section", "number": "416ZC", "heading": "Site restoration services supplied by connected person", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-416ZC", "extent": null, "status": null, "parent": "part/5/chapter/5" }, { "path": "section/416ZD", "kind": "section", "number": "416ZD", "heading": "Restriction on allowance available", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-416ZD", "extent": null, "status": null, "parent": "part/5/chapter/5" }, { "path": "section/416ZE", "kind": "section", "number": "416ZE", "heading": "Allowance where site restoration undertaken for other participators in oil field", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-416ZE", "extent": null, "status": null, "parent": "part/5/chapter/5" }, { "path": "part/5/chapter/5A", "kind": "chapter", "number": "5A", "heading": "First-year qualifying expenditure", "url": null, "extent": null, "status": null, "parent": "part/5" }, { "path": "part/5/chapter/5A/crossheading/general", "kind": "crossheading", "number": null, "heading": "General", "url": null, "extent": null, "status": null, "parent": "part/5/chapter/5A" }, { "path": "section/416A", "kind": "section", "number": "416A", "heading": "First-year allowances available for certain types of qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-416A", "extent": null, "status": null, "parent": "part/5/chapter/5A/crossheading/general" }, { "path": "part/5/chapter/5A/crossheading/types-of-expenditure-which-may-qualify-for-first-year-allowances", "kind": "crossheading", "number": null, "heading": "Types of expenditure which may qualify for first year allowances", "url": null, "extent": null, "status": null, "parent": "part/5/chapter/5A" }, { "path": "section/416B", "kind": "section", "number": "416B", "heading": "Expenditure incurred by company for purposes of a ring fence trade", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-416B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/5A/crossheading/types-of-expenditure-which-may-qualify-for-first-year-allowances" }, { "path": "part/5/chapter/5A/crossheading/supplementary", "kind": "crossheading", "number": null, "heading": "Supplementary", "url": null, "extent": null, "status": null, "parent": "part/5/chapter/5A" }, { "path": "section/416C", "kind": "section", "number": "416C", "heading": "Time when expenditure is incurred", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-416C", "extent": null, "status": null, "parent": "part/5/chapter/5A/crossheading/supplementary" }, { "path": "part/5/chapter/6", "kind": "chapter", "number": "6", "heading": "Allowances and charges", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "part/5/chapter/6/crossheading/firstyear-allowances", "kind": "crossheading", "number": null, "heading": "First-year allowances", "url": null, "extent": null, "status": null, "parent": "part/5/chapter/6" }, { "path": "section/416D", "kind": "section", "number": "416D", "heading": "First-year allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-416D", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/firstyear-allowances" }, { "path": "section/416E", "kind": "section", "number": "416E", "heading": "Artificially inflated claims for first-year allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-416E", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/firstyear-allowances" }, { "path": "part/5/chapter/6/crossheading/writingdown-and-balancing-allowances-and-balancing-charges", "kind": "crossheading", "number": null, "heading": "Writing-down and balancing allowances and balancing charges", "url": null, "extent": null, "status": null, "parent": "part/5/chapter/6" }, { "path": "section/417", "kind": "section", "number": "417", "heading": "Determination of entitlement or liability", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-417", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/writingdown-and-balancing-allowances-and-balancing-charges" }, { "path": "section/418", "kind": "section", "number": "418", "heading": "Amount of allowances and charges", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-418", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/6/crossheading/writingdown-and-balancing-allowances-and-balancing-charges" }, { "path": "part/5/chapter/6/crossheading/unrelieved-qualifying-expenditure", "kind": "crossheading", "number": null, "heading": "Unrelieved qualifying expenditure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/6" }, { "path": "section/419", "kind": "section", "number": "419", "heading": "Unrelieved qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-419", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/6/crossheading/unrelieved-qualifying-expenditure" }, { "path": "section/419A", "kind": "section", "number": "419A", "heading": "Unrelieved qualifying expenditure: entry to cash basis", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-419A", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/unrelieved-qualifying-expenditure" }, { "path": "part/5/chapter/6/crossheading/disposal-values", "kind": "crossheading", "number": null, "heading": "Disposal values", "url": null, "extent": null, "status": null, "parent": "part/5/chapter/6" }, { "path": "section/420", "kind": "section", "number": "420", "heading": "Meaning of “disposal receipt”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-420", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/6/crossheading/disposal-values" }, { "path": "section/421", "kind": "section", "number": "421", "heading": "Disposal of, or ceasing to use, asset", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-421", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/disposal-values" }, { "path": "section/422", "kind": "section", "number": "422", "heading": "Use of asset otherwise than for permitted development etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-422", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/disposal-values" }, { "path": "section/423", "kind": "section", "number": "423", "heading": "Sections 421 and 422: amount of disposal value to be brought into account", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-423", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/6/crossheading/disposal-values" }, { "path": "section/424", "kind": "section", "number": "424", "heading": "Disposal value restricted in case of interest in land", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-424", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/disposal-values" }, { "path": "section/425", "kind": "section", "number": "425", "heading": "Receipt of capital sum", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-425", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/disposal-values" }, { "path": "part/5/chapter/6/crossheading/cases-in-which-a-person-is-entitled-to-a-balancing-allowance", "kind": "crossheading", "number": null, "heading": "Cases in which a person is entitled to a balancing allowance", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/6" }, { "path": "section/426", "kind": "section", "number": "426", "heading": "Pre-trading expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-426", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/cases-in-which-a-person-is-entitled-to-a-balancing-allowance" }, { "path": "section/427", "kind": "section", "number": "427", "heading": "Giving up exploration, search or inquiry", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-427", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/cases-in-which-a-person-is-entitled-to-a-balancing-allowance" }, { "path": "section/428", "kind": "section", "number": "428", "heading": "Ceasing to work mineral deposits", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-428", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/cases-in-which-a-person-is-entitled-to-a-balancing-allowance" }, { "path": "section/429", "kind": "section", "number": "429", "heading": "Buildings etc. for benefit of employees abroad ceasing to be used", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-429", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/cases-in-which-a-person-is-entitled-to-a-balancing-allowance" }, { "path": "section/430", "kind": "section", "number": "430", "heading": "Disposal of asset, etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-430", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/cases-in-which-a-person-is-entitled-to-a-balancing-allowance" }, { "path": "section/431", "kind": "section", "number": "431", "heading": "Discontinuance of trade", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-431", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/cases-in-which-a-person-is-entitled-to-a-balancing-allowance" }, { "path": "section/431A", "kind": "section", "number": "431A", "heading": "Foreign permanent establishment exemption", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-431A", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/cases-in-which-a-person-is-entitled-to-a-balancing-allowance" }, { "path": "section/431B", "kind": "section", "number": "431B", "heading": "Disposal value: no allowance/no charge cases", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-431B", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/cases-in-which-a-person-is-entitled-to-a-balancing-allowance" }, { "path": "section/431C", "kind": "section", "number": "431C", "heading": "Notional allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-431C", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/cases-in-which-a-person-is-entitled-to-a-balancing-allowance" }, { "path": "section/431D", "kind": "section", "number": "431D", "heading": "Persons leaving cash basis", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-431D", "extent": null, "status": null, "parent": "part/5/chapter/6/crossheading/cases-in-which-a-person-is-entitled-to-a-balancing-allowance" }, { "path": "part/5/chapter/7", "kind": "chapter", "number": "7", "heading": "Supplementary provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/5" }, { "path": "section/432", "kind": "section", "number": "432", "heading": "Giving effect to allowances and charges", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-432", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/7" }, { "path": "section/433", "kind": "section", "number": "433", "heading": "Treatment of demolition costs", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-433", "extent": null, "status": null, "parent": "part/5/chapter/7" }, { "path": "section/434", "kind": "section", "number": "434", "heading": "Time when expenditure incurred", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-434", "extent": null, "status": null, "parent": "part/5/chapter/7" }, { "path": "section/435", "kind": "section", "number": "435", "heading": "Shares in assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-435", "extent": null, "status": null, "parent": "part/5/chapter/7" }, { "path": "section/436", "kind": "section", "number": "436", "heading": "Meaning of “development” etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-436", "extent": "E+W+S+N.I.", "status": null, "parent": "part/5/chapter/7" }, { "path": "part/6", "kind": "part", "number": "6", "heading": "Research and development allowances", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/6/chapter/1", "kind": "chapter", "number": "1", "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/6" }, { "path": "section/437", "kind": "section", "number": "437", "heading": "Research and development allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-437", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6/chapter/1" }, { "path": "section/438", "kind": "section", "number": "438", "heading": "Expenditure on research and development", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-438", "extent": null, "status": null, "parent": "part/6/chapter/1" }, { "path": "part/6/chapter/2", "kind": "chapter", "number": "2", "heading": "Qualifying expenditure", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/6" }, { "path": "section/439", "kind": "section", "number": "439", "heading": "Qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-439", "extent": null, "status": null, "parent": "part/6/chapter/2" }, { "path": "section/439A", "kind": "section", "number": "439A", "heading": "Qualifying expenditure incurred for purposes of NI rate activity", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-439A", "extent": null, "status": null, "parent": "part/6/chapter/2" }, { "path": "section/440", "kind": "section", "number": "440", "heading": "Excluded expenditure: land", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-440", "extent": null, "status": null, "parent": "part/6/chapter/2" }, { "path": "part/6/chapter/3", "kind": "chapter", "number": "3", "heading": "Allowances and charges", "url": null, "extent": null, "status": null, "parent": "part/6" }, { "path": "section/441", "kind": "section", "number": "441", "heading": "Allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-441", "extent": null, "status": null, "parent": "part/6/chapter/3" }, { "path": "section/442", "kind": "section", "number": "442", "heading": "Balancing charges", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-442", "extent": null, "status": null, "parent": "part/6/chapter/3" }, { "path": "section/443", "kind": "section", "number": "443", "heading": "Disposal values and disposal events", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-443", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6/chapter/3" }, { "path": "section/444", "kind": "section", "number": "444", "heading": "Disposal events: chargeable period for which disposal value is to be brought into account", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-444", "extent": null, "status": null, "parent": "part/6/chapter/3" }, { "path": "section/445", "kind": "section", "number": "445", "heading": "Costs of demolition", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-445", "extent": null, "status": null, "parent": "part/6/chapter/3" }, { "path": "part/6/chapter/4", "kind": "chapter", "number": "4", "heading": "Additional VAT liabilities and rebates", "url": null, "extent": null, "status": null, "parent": "part/6" }, { "path": "section/446", "kind": "section", "number": "446", "heading": "Introduction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-446", "extent": null, "status": null, "parent": "part/6/chapter/4" }, { "path": "section/447", "kind": "section", "number": "447", "heading": "Additional VAT liability treated as additional expenditure etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-447", "extent": null, "status": null, "parent": "part/6/chapter/4" }, { "path": "section/448", "kind": "section", "number": "448", "heading": "Additional VAT rebate generates disposal value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-448", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6/chapter/4" }, { "path": "section/449", "kind": "section", "number": "449", "heading": "Effect on balancing charges of additional VAT rebates in earlier chargeable periods", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-449", "extent": null, "status": null, "parent": "part/6/chapter/4" }, { "path": "part/6/chapter/5", "kind": "chapter", "number": "5", "heading": "Supplementary provisions", "url": null, "extent": null, "status": null, "parent": "part/6" }, { "path": "section/450", "kind": "section", "number": "450", "heading": "Giving effect to allowances and charges", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-450", "extent": "E+W+S+N.I.", "status": null, "parent": "part/6/chapter/5" }, { "path": "section/451", "kind": "section", "number": "451", "heading": "Sales: time of cessation of ownership", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-451", "extent": null, "status": null, "parent": "part/6/chapter/5" }, { "path": "part/7", "kind": "part", "number": "7", "heading": "Know-how allowances", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/7/chapter/1", "kind": "chapter", "number": "1", "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/7" }, { "path": "section/452", "kind": "section", "number": "452", "heading": "Know-how allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-452", "extent": null, "status": null, "parent": "part/7/chapter/1" }, { "path": "section/453", "kind": "section", "number": "453", "heading": "Know-how as property", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-453", "extent": null, "status": null, "parent": "part/7/chapter/1" }, { "path": "part/7/chapter/2", "kind": "chapter", "number": "2", "heading": "Qualifying expenditure", "url": null, "extent": null, "status": null, "parent": "part/7" }, { "path": "section/454", "kind": "section", "number": "454", "heading": "Qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-454", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7/chapter/2" }, { "path": "section/455", "kind": "section", "number": "455", "heading": "Excluded expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-455", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7/chapter/2" }, { "path": "part/7/chapter/3", "kind": "chapter", "number": "3", "heading": "Allowances and charges", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/7" }, { "path": "section/456", "kind": "section", "number": "456", "heading": "Pooling of expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-456", "extent": null, "status": null, "parent": "part/7/chapter/3" }, { "path": "section/457", "kind": "section", "number": "457", "heading": "Determination of entitlement or liability", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-457", "extent": null, "status": null, "parent": "part/7/chapter/3" }, { "path": "section/458", "kind": "section", "number": "458", "heading": "Amount of allowances and charges", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-458", "extent": null, "status": null, "parent": "part/7/chapter/3" }, { "path": "section/459", "kind": "section", "number": "459", "heading": "Available qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-459", "extent": null, "status": null, "parent": "part/7/chapter/3" }, { "path": "section/460", "kind": "section", "number": "460", "heading": "Allocation of qualifying expenditure to pools", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-460", "extent": null, "status": null, "parent": "part/7/chapter/3" }, { "path": "section/461", "kind": "section", "number": "461", "heading": "Unrelieved qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-461", "extent": null, "status": null, "parent": "part/7/chapter/3" }, { "path": "section/461A", "kind": "section", "number": "461A", "heading": "Unrelieved qualifying expenditure: entry to cash basis", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-461A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7/chapter/3" }, { "path": "section/462", "kind": "section", "number": "462", "heading": "Disposal values", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-462", "extent": "E+W+S+N.I.", "status": null, "parent": "part/7/chapter/3" }, { "path": "section/462A", "kind": "section", "number": "462A", "heading": "Persons leaving cash basis", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-462A", "extent": null, "status": null, "parent": "part/7/chapter/3" }, { "path": "section/463", "kind": "section", "number": "463", "heading": "Giving effect to allowances and charges", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-463", "extent": null, "status": null, "parent": "part/7/chapter/3" }, { "path": "part/8", "kind": "part", "number": "8", "heading": "Patent allowances", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/8/chapter/1", "kind": "chapter", "number": "1", "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/8" }, { "path": "section/464", "kind": "section", "number": "464", "heading": "Patent allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-464", "extent": null, "status": null, "parent": "part/8/chapter/1" }, { "path": "section/465", "kind": "section", "number": "465", "heading": "Future patent rights", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-465", "extent": null, "status": null, "parent": "part/8/chapter/1" }, { "path": "section/466", "kind": "section", "number": "466", "heading": "Grant of licences", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-466", "extent": null, "status": null, "parent": "part/8/chapter/1" }, { "path": "part/8/chapter/2", "kind": "chapter", "number": "2", "heading": "Qualifying expenditure", "url": null, "extent": null, "status": null, "parent": "part/8" }, { "path": "section/467", "kind": "section", "number": "467", "heading": "Qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-467", "extent": null, "status": null, "parent": "part/8/chapter/2" }, { "path": "section/468", "kind": "section", "number": "468", "heading": "Qualifying trade expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-468", "extent": null, "status": null, "parent": "part/8/chapter/2" }, { "path": "section/469", "kind": "section", "number": "469", "heading": "Qualifying non-trade expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-469", "extent": null, "status": null, "parent": "part/8/chapter/2" }, { "path": "part/8/chapter/3", "kind": "chapter", "number": "3", "heading": "Allowances and charges", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/8" }, { "path": "section/470", "kind": "section", "number": "470", "heading": "Pooling of expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-470", "extent": null, "status": null, "parent": "part/8/chapter/3" }, { "path": "section/471", "kind": "section", "number": "471", "heading": "Determination of entitlement or liability", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-471", "extent": null, "status": null, "parent": "part/8/chapter/3" }, { "path": "section/472", "kind": "section", "number": "472", "heading": "Amount of allowances and charges", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-472", "extent": null, "status": null, "parent": "part/8/chapter/3" }, { "path": "section/473", "kind": "section", "number": "473", "heading": "Available qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-473", "extent": null, "status": null, "parent": "part/8/chapter/3" }, { "path": "section/474", "kind": "section", "number": "474", "heading": "Allocation of qualifying expenditure to pools", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-474", "extent": null, "status": null, "parent": "part/8/chapter/3" }, { "path": "section/475", "kind": "section", "number": "475", "heading": "Unrelieved qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-475", "extent": null, "status": null, "parent": "part/8/chapter/3" }, { "path": "section/475A", "kind": "section", "number": "475A", "heading": "Unrelieved qualifying expenditure: entry to cash basis", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-475A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/8/chapter/3" }, { "path": "section/476", "kind": "section", "number": "476", "heading": "Disposal value of patent rights", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-476", "extent": "E+W+S+N.I.", "status": null, "parent": "part/8/chapter/3" }, { "path": "section/477", "kind": "section", "number": "477", "heading": "Limit on amount of disposal value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-477", "extent": null, "status": null, "parent": "part/8/chapter/3" }, { "path": "section/477A", "kind": "section", "number": "477A", "heading": "Persons leaving cash basis", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-477A", "extent": null, "status": null, "parent": "part/8/chapter/3" }, { "path": "part/8/chapter/4", "kind": "chapter", "number": "4", "heading": "Giving effect to allowances and charges", "url": null, "extent": null, "status": null, "parent": "part/8" }, { "path": "section/478", "kind": "section", "number": "478", "heading": "Persons having qualifying trade expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-478", "extent": null, "status": null, "parent": "part/8/chapter/4" }, { "path": "section/479", "kind": "section", "number": "479", "heading": "Persons having qualifying non-trade expenditure: income tax", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-479", "extent": "E+W+S+N.I.", "status": null, "parent": "part/8/chapter/4" }, { "path": "section/480", "kind": "section", "number": "480", "heading": "Persons having qualifying non-trade expenditure: corporation tax", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-480", "extent": null, "status": null, "parent": "part/8/chapter/4" }, { "path": "part/8/chapter/5", "kind": "chapter", "number": "5", "heading": "Supplementary provisions", "url": null, "extent": null, "status": null, "parent": "part/8" }, { "path": "section/481", "kind": "section", "number": "481", "heading": "Anti-avoidance: limit on qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-481", "extent": "E+W+S+N.I.", "status": null, "parent": "part/8/chapter/5" }, { "path": "section/482", "kind": "section", "number": "482", "heading": "Sums paid for Crown use etc. treated as paid under licence", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-482", "extent": null, "status": null, "parent": "part/8/chapter/5" }, { "path": "section/483", "kind": "section", "number": "483", "heading": "Meaning of “income from patents”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-483", "extent": "E+W+S+N.I.", "status": null, "parent": "part/8/chapter/5" }, { "path": "part/9", "kind": "part", "number": "9", "heading": "Dredging allowances", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/9/crossheading/qualifying-expenditure-on-dredging-etc", "kind": "crossheading", "number": null, "heading": "Qualifying expenditure on dredging, etc.", "url": null, "extent": null, "status": null, "parent": "part/9" }, { "path": "section/484", "kind": "section", "number": "484", "heading": "Dredging allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-484", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/crossheading/qualifying-expenditure-on-dredging-etc" }, { "path": "section/485", "kind": "section", "number": "485", "heading": "Qualifying expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-485", "extent": null, "status": null, "parent": "part/9/crossheading/qualifying-expenditure-on-dredging-etc" }, { "path": "section/486", "kind": "section", "number": "486", "heading": "Pre-trading expenditure of qualifying trades, etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-486", "extent": null, "status": null, "parent": "part/9/crossheading/qualifying-expenditure-on-dredging-etc" }, { "path": "part/9/crossheading/writingdown-and-balancing-allowances", "kind": "crossheading", "number": null, "heading": "Writing-down and balancing allowances", "url": null, "extent": null, "status": null, "parent": "part/9" }, { "path": "section/487", "kind": "section", "number": "487", "heading": "Writing-down allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-487", "extent": null, "status": null, "parent": "part/9/crossheading/writingdown-and-balancing-allowances" }, { "path": "section/488", "kind": "section", "number": "488", "heading": "Balancing allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-488", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/crossheading/writingdown-and-balancing-allowances" }, { "path": "part/9/crossheading/giving-effect-to-allowances", "kind": "crossheading", "number": null, "heading": "Giving effect to allowances", "url": null, "extent": null, "status": null, "parent": "part/9" }, { "path": "section/489", "kind": "section", "number": "489", "heading": "Giving effect to allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-489", "extent": "E+W+S+N.I.", "status": null, "parent": "part/9/crossheading/giving-effect-to-allowances" }, { "path": "part/10", "kind": "part", "number": "10", "heading": "Assured tenancy allowances", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/10/chapter/1", "kind": "chapter", "number": "1", "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/10" }, { "path": "section/490", "kind": "section", "number": "490", "heading": "Assured tenancy allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-490", "extent": null, "status": null, "parent": "part/10/chapter/1" }, { "path": "section/491", "kind": "section", "number": "491", "heading": "Allowances available in relation to old expenditure only", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-491", "extent": null, "status": null, "parent": "part/10/chapter/1" }, { "path": "section/492", "kind": "section", "number": "492", "heading": "Meaning of “approved body”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-492", "extent": null, "status": null, "parent": "part/10/chapter/1" }, { "path": "section/493", "kind": "section", "number": "493", "heading": "Expenditure on the construction of a building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-493", "extent": null, "status": null, "parent": "part/10/chapter/1" }, { "path": "part/10/chapter/2", "kind": "chapter", "number": "2", "heading": "The relevant interest", "url": null, "extent": null, "status": null, "parent": "part/10" }, { "path": "part/10/chapter/2/crossheading/introduction", "kind": "crossheading", "number": null, "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/10/chapter/2" }, { "path": "section/494", "kind": "section", "number": "494", "heading": "Introduction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-494", "extent": null, "status": null, "parent": "part/10/chapter/2/crossheading/introduction" }, { "path": "part/10/chapter/2/crossheading/the-relevant-interest-in-the-building", "kind": "crossheading", "number": null, "heading": "The relevant interest in the building", "url": null, "extent": null, "status": null, "parent": "part/10/chapter/2" }, { "path": "section/495", "kind": "section", "number": "495", "heading": "General rule as to what is the relevant interest in the building", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-495", "extent": null, "status": null, "parent": "part/10/chapter/2/crossheading/the-relevant-interest-in-the-building" }, { "path": "section/496", "kind": "section", "number": "496", "heading": "Interest acquired on completion of construction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-496", "extent": null, "status": null, "parent": "part/10/chapter/2/crossheading/the-relevant-interest-in-the-building" }, { "path": "section/497", "kind": "section", "number": "497", "heading": "Effect of creation of subordinate interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-497", "extent": null, "status": null, "parent": "part/10/chapter/2/crossheading/the-relevant-interest-in-the-building" }, { "path": "section/498", "kind": "section", "number": "498", "heading": "Merger of leasehold interest", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-498", "extent": null, "status": null, "parent": "part/10/chapter/2/crossheading/the-relevant-interest-in-the-building" }, { "path": "section/499", "kind": "section", "number": "499", "heading": "Provisions applying on termination of lease", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-499", "extent": null, "status": null, "parent": "part/10/chapter/2/crossheading/the-relevant-interest-in-the-building" }, { "path": "part/10/chapter/2/crossheading/the-relevant-interest-in-the-dwellinghouse", "kind": "crossheading", "number": null, "heading": "The relevant interest in the dwelling-house", "url": null, "extent": null, "status": null, "parent": "part/10/chapter/2" }, { "path": "section/500", "kind": "section", "number": "500", "heading": "The relevant interest in the dwelling-house", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-500", "extent": null, "status": null, "parent": "part/10/chapter/2/crossheading/the-relevant-interest-in-the-dwellinghouse" }, { "path": "part/10/chapter/3", "kind": "chapter", "number": "3", "heading": "Qualifying expenditure", "url": null, "extent": null, "status": null, "parent": "part/10" }, { "path": "section/501", "kind": "section", "number": "501", "heading": "Capital expenditure on construction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-501", "extent": null, "status": null, "parent": "part/10/chapter/3" }, { "path": "section/502", "kind": "section", "number": "502", "heading": "Purchase of unused dwelling-house where developer not involved", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-502", "extent": null, "status": null, "parent": "part/10/chapter/3" }, { "path": "section/503", "kind": "section", "number": "503", "heading": "Purchase of dwelling-house sold unused by developer", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-503", "extent": null, "status": null, "parent": "part/10/chapter/3" }, { "path": "part/10/chapter/4", "kind": "chapter", "number": "4", "heading": "Qualifying dwelling-houses", "url": null, "extent": null, "status": null, "parent": "part/10" }, { "path": "section/504", "kind": "section", "number": "504", "heading": "Requirements relating to the landlord", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-504", "extent": null, "status": null, "parent": "part/10/chapter/4" }, { "path": "section/505", "kind": "section", "number": "505", "heading": "Qualifying dwelling-houses: exclusions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-505", "extent": "E+W+S+N.I.", "status": null, "parent": "part/10/chapter/4" }, { "path": "section/506", "kind": "section", "number": "506", "heading": "Dwelling-house ceasing to be qualifying dwelling-house", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-506", "extent": null, "status": null, "parent": "part/10/chapter/4" }, { "path": "part/10/chapter/5", "kind": "chapter", "number": "5", "heading": "Writing-down allowances", "url": null, "extent": null, "status": null, "parent": "part/10" }, { "path": "part/10/chapter/5/crossheading/entitlement-to-and-calculation-of-writingdown-allowances", "kind": "crossheading", "number": null, "heading": 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"https://openlegislation.uk/capital-allowances-act-2001/section-509", "extent": null, "status": null, "parent": "part/10/chapter/5/crossheading/entitlement-to-and-calculation-of-writingdown-allowances" }, { "path": "section/510", "kind": "section", "number": "510", "heading": "Allowance limited to residue of qualifying expenditure attributable to dwelling-house", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-510", "extent": null, "status": null, "parent": "part/10/chapter/5/crossheading/entitlement-to-and-calculation-of-writingdown-allowances" }, { "path": "part/10/chapter/5/crossheading/interpretation", "kind": "crossheading", "number": null, "heading": "Interpretation", "url": null, "extent": null, "status": null, "parent": "part/10/chapter/5" }, { "path": "section/511", "kind": "section", "number": "511", "heading": "Qualifying expenditure attributable to dwelling-house", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-511", "extent": null, "status": null, "parent": "part/10/chapter/5/crossheading/interpretation" }, { "path": "section/512", "kind": "section", "number": "512", "heading": "Residue of qualifying expenditure attributable to dwelling-house", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-512", "extent": null, "status": null, "parent": "part/10/chapter/5/crossheading/interpretation" }, { "path": "part/10/chapter/6", "kind": "chapter", "number": "6", "heading": "Balancing adjustments", "url": null, "extent": null, "status": null, "parent": "part/10" }, { "path": "part/10/chapter/6/crossheading/general", "kind": "crossheading", "number": null, "heading": "General", "url": null, "extent": null, "status": null, "parent": "part/10/chapter/6" }, { "path": "section/513", "kind": "section", "number": "513", "heading": "When balancing adjustments are made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-513", "extent": null, "status": null, "parent": "part/10/chapter/6/crossheading/general" }, { "path": "section/514", "kind": "section", "number": "514", "heading": "Balancing events", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-514", "extent": null, "status": null, "parent": "part/10/chapter/6/crossheading/general" }, { "path": "section/515", "kind": "section", "number": "515", "heading": "Proceeds from balancing events", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-515", "extent": null, "status": null, "parent": "part/10/chapter/6/crossheading/general" }, { "path": "part/10/chapter/6/crossheading/calculation-of-balancing-adjustments", "kind": "crossheading", "number": null, "heading": "Calculation of balancing adjustments", "url": null, "extent": null, "status": null, "parent": "part/10/chapter/6" }, { "path": "section/516", "kind": "section", "number": "516", "heading": "Dwelling-house a qualifying dwelling-house throughout", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-516", "extent": null, "status": null, "parent": "part/10/chapter/6/crossheading/calculation-of-balancing-adjustments" }, { "path": "section/517", "kind": "section", "number": "517", "heading": "Dwelling-house not a qualifying dwelling-house throughout", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-517", "extent": null, "status": null, "parent": "part/10/chapter/6/crossheading/calculation-of-balancing-adjustments" }, { "path": "section/518", "kind": "section", "number": "518", "heading": "Overall limit on balancing charge", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-518", "extent": null, "status": null, "parent": "part/10/chapter/6/crossheading/calculation-of-balancing-adjustments" }, { "path": "section/519", "kind": "section", "number": "519", "heading": "Recovery of old initial allowances made on incorrect assumptions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-519", "extent": null, "status": null, "parent": "part/10/chapter/6/crossheading/calculation-of-balancing-adjustments" }, { "path": "part/10/chapter/6/crossheading/meaning-of-the-relevant-period-of-ownership-etc", "kind": "crossheading", "number": null, "heading": "Meaning of “the relevant period of ownership” etc.", "url": null, "extent": null, "status": null, "parent": "part/10/chapter/6" }, { "path": "section/520", "kind": "section", "number": "520", "heading": "The relevant period of ownership", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-520", "extent": null, "status": null, "parent": "part/10/chapter/6/crossheading/meaning-of-the-relevant-period-of-ownership-etc" }, { "path": "section/521", "kind": "section", "number": "521", "heading": "Starting expenditure", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-521", "extent": null, "status": null, "parent": "part/10/chapter/6/crossheading/meaning-of-the-relevant-period-of-ownership-etc" }, { "path": "section/522", "kind": "section", "number": "522", "heading": "Adjusted net cost", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-522", "extent": null, "status": null, "parent": "part/10/chapter/6/crossheading/meaning-of-the-relevant-period-of-ownership-etc" }, { "path": "part/10/chapter/7", "kind": "chapter", "number": "7", "heading": "Writing off qualifying expenditure attributable to dwelling-house", "url": null, "extent": null, "status": null, "parent": "part/10" }, { "path": "section/523", "kind": "section", "number": "523", "heading": "Introduction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-523", "extent": null, "status": null, "parent": "part/10/chapter/7" }, { "path": "section/524", "kind": "section", "number": "524", "heading": "Writing off initial allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-524", "extent": null, "status": null, "parent": "part/10/chapter/7" }, { "path": "section/525", "kind": "section", "number": "525", "heading": "Writing off writing-down allowances", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-525", "extent": null, "status": null, "parent": "part/10/chapter/7" }, { "path": "section/526", "kind": "section", "number": "526", "heading": "Writing off expenditure for periods when building not used as qualifying dwelling-house", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-526", "extent": null, "status": null, "parent": "part/10/chapter/7" }, { "path": "section/527", "kind": "section", "number": "527", "heading": "Writing off or increase of expenditure where balancing adjustment made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-527", "extent": null, "status": null, "parent": "part/10/chapter/7" }, { "path": "section/528", "kind": "section", "number": "528", "heading": "Treatment of demolition costs", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-528", "extent": null, "status": null, "parent": "part/10/chapter/7" }, { "path": "part/10/chapter/8", "kind": "chapter", "number": "8", "heading": "Supplementary provisions", "url": null, "extent": null, "status": null, "parent": "part/10" }, { "path": "section/529", "kind": "section", "number": "529", "heading": "Giving effect to allowances and charges", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-529", "extent": "E+W+S+N.I.", "status": null, "parent": "part/10/chapter/8" }, { "path": "section/530", "kind": "section", "number": "530", "heading": "Apportionment of sums partly referable to non-qualifying assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-530", "extent": null, "status": null, "parent": "part/10/chapter/8" }, { "path": "section/531", "kind": "section", "number": "531", "heading": "Meaning of “dwelling-house”, “lease” etc.", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-531", "extent": null, "status": null, "parent": "part/10/chapter/8" }, { "path": "part/11", "kind": "part", "number": "11", "heading": "Contributions", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/11/chapter/1", "kind": "chapter", "number": "1", "heading": "Exclusion of expenditure met by contributions", "url": null, "extent": null, "status": null, "parent": "part/11" }, { "path": "part/11/chapter/1/crossheading/rules-excluding-contributions", "kind": "crossheading", "number": null, "heading": "Rules excluding contributions", "url": null, "extent": null, "status": null, "parent": "part/11/chapter/1" }, { "path": "section/532", "kind": "section", "number": "532", "heading": "The general rule excluding contributions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-532", "extent": "E+W+S+N.I.", "status": null, "parent": "part/11/chapter/1/crossheading/rules-excluding-contributions" }, { "path": "section/533", "kind": "section", "number": "533", "heading": "Exclusion of contributions to dredging", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-533", "extent": null, "status": null, "parent": "part/11/chapter/1/crossheading/rules-excluding-contributions" }, { "path": "part/11/chapter/1/crossheading/exceptions-to-the-general-rule-excluding-contributions", "kind": "crossheading", "number": null, "heading": "Exceptions to the general rule excluding contributions", "url": null, "extent": null, "status": null, "parent": "part/11/chapter/1" }, { "path": "section/534", "kind": "section", "number": "534", "heading": "Northern Ireland regional development grants", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-534", "extent": null, "status": null, "parent": "part/11/chapter/1/crossheading/exceptions-to-the-general-rule-excluding-contributions" }, { "path": "section/535", "kind": "section", "number": "535", "heading": "Insurance or compensation money", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-535", "extent": null, "status": null, "parent": "part/11/chapter/1/crossheading/exceptions-to-the-general-rule-excluding-contributions" }, { "path": "section/536", "kind": "section", "number": "536", "heading": "Contributions not made by public bodies and not eligible for tax relief", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-536", "extent": "E+W+S+N.I.", "status": null, "parent": "part/11/chapter/1/crossheading/exceptions-to-the-general-rule-excluding-contributions" }, { "path": "part/11/chapter/2", "kind": "chapter", "number": "2", "heading": "Contribution allowances", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/11" }, { "path": "part/11/chapter/2/crossheading/contribution-allowances-under-parts-2-to-5", "kind": "crossheading", "number": null, "heading": "Contribution allowances under Parts 2, 2A, 3, 4 and 5", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/11/chapter/2" }, { "path": "section/537", "kind": "section", "number": "537", "heading": "Conditions for contribution allowances under Parts 2, 2A ... and 5", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-537", "extent": "E+W+S+N.I.", "status": null, "parent": "part/11/chapter/2/crossheading/contribution-allowances-under-parts-2-to-5" }, { "path": "section/538", "kind": "section", "number": "538", "heading": "Plant and machinery", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-538", "extent": "E+W+S+N.I.", "status": null, "parent": "part/11/chapter/2/crossheading/contribution-allowances-under-parts-2-to-5" }, { "path": "section/538A", "kind": "section", "number": "538A", "heading": "Buildings and structures", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-538A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/11/chapter/2/crossheading/contribution-allowances-under-parts-2-to-5" }, { "path": "section/539", "kind": "section", "number": "539", "heading": "Industrial buildings", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-539", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/11/chapter/2/crossheading/contribution-allowances-under-parts-2-to-5" }, { "path": "section/540", "kind": "section", "number": "540", "heading": "Agricultural buildings", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-540", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/11/chapter/2/crossheading/contribution-allowances-under-parts-2-to-5" }, { "path": "section/541", "kind": "section", "number": "541", "heading": "Mineral extraction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-541", "extent": null, "status": null, "parent": "part/11/chapter/2/crossheading/contribution-allowances-under-parts-2-to-5" }, { "path": "part/11/chapter/2/crossheading/effect-of-transfers-of-cs-trade-on-contribution-allowances-under-parts-3-4-and-5", "kind": "crossheading", "number": null, "heading": "Effect of transfers of C’s trade on contribution allowances under Parts 3, 4 and 5", "url": null, "extent": null, "status": null, "parent": "part/11/chapter/2" }, { "path": "section/542", "kind": "section", "number": "542", "heading": "Transfer of C’s trade ...", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-542", "extent": "E+W+S+N.I.", "status": null, "parent": "part/11/chapter/2/crossheading/effect-of-transfers-of-cs-trade-on-contribution-allowances-under-parts-3-4-and-5" }, { "path": "part/11/chapter/2/crossheading/contribution-allowances-under-part-9", "kind": "crossheading", "number": null, "heading": "Contribution allowances under Part 9", "url": null, "extent": null, "status": null, "parent": "part/11/chapter/2" }, { "path": "section/543", "kind": "section", "number": "543", "heading": "Contribution allowances under Part 9", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-543", "extent": null, "status": null, "parent": "part/11/chapter/2/crossheading/contribution-allowances-under-part-9" }, { "path": "part/12", "kind": "part", "number": "12", "heading": "Supplementary provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/12/chapter/1", "kind": "chapter", "number": "1", "heading": "LONG-TERM business", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/12" }, { "path": "section/544", "kind": "section", "number": "544", "heading": "Management assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-544", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/1" }, { "path": "section/545", "kind": "section", "number": "545", "heading": "Investment assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-545", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/1" }, { "path": "part/12/chapter/2", "kind": "chapter", "number": "2", "heading": "Additional VAT liabilities and rebates: interpretation, etc.", "url": null, "extent": null, "status": null, "parent": "part/12" }, { "path": "section/546", "kind": "section", "number": "546", "heading": "Introduction", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-546", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/2" }, { "path": "section/547", "kind": "section", "number": "547", "heading": "“Additional VAT liability” and “additional VAT rebate”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-547", "extent": null, "status": null, "parent": "part/12/chapter/2" }, { "path": "section/548", "kind": "section", "number": "548", "heading": "Time when additional VAT liability or rebate is incurred or made", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-548", "extent": null, "status": null, "parent": "part/12/chapter/2" }, { "path": "section/549", "kind": "section", "number": "549", "heading": "Chargeable period in which, and time when, additional VAT liability or rebate accrues", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-549", "extent": null, "status": null, "parent": "part/12/chapter/2" }, { "path": "section/550", "kind": "section", "number": "550", "heading": "Apportionment of additional VAT liabilities and rebates", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-550", "extent": null, "status": null, "parent": "part/12/chapter/2" }, { "path": "section/551", "kind": "section", "number": "551", "heading": "Supplementary", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-551", "extent": null, "status": null, "parent": "part/12/chapter/2" }, { "path": "part/12/chapter/3", "kind": "chapter", "number": "3", "heading": "Disposals of oil licences: provisions relating to Parts 5 and 6", "url": null, "extent": null, "status": null, "parent": "part/12" }, { "path": "part/12/chapter/3/crossheading/introduction", "kind": "crossheading", "number": null, "heading": "Introduction", "url": null, "extent": null, "status": null, "parent": "part/12/chapter/3" }, { "path": "section/552", "kind": "section", "number": "552", "heading": "Meaning of “oil licence” and “interest in an oil licence”", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-552", "extent": null, "status": null, "parent": "part/12/chapter/3/crossheading/introduction" }, { "path": "part/12/chapter/3/crossheading/oil-licences-relating-to-undeveloped-areas", "kind": "crossheading", "number": null, "heading": "Oil licences relating to undeveloped areas", "url": null, "extent": null, "status": null, "parent": "part/12/chapter/3" }, { "path": "section/553", "kind": "section", "number": "553", "heading": "Consideration to be treated as nil", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-553", "extent": null, "status": null, "parent": "part/12/chapter/3/crossheading/oil-licences-relating-to-undeveloped-areas" }, { "path": "section/554", "kind": "section", "number": "554", "heading": "Circumstances in which oil licence relates to undeveloped area", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-554", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/3/crossheading/oil-licences-relating-to-undeveloped-areas" }, { "path": "part/12/chapter/3/crossheading/disposal-of-oil-licence-with-exploitation-value", "kind": "crossheading", "number": null, "heading": "Disposal of oil licence with exploitation value", "url": null, "extent": null, "status": null, "parent": "part/12/chapter/3" }, { "path": "section/555", "kind": "section", "number": "555", "heading": "Disposal of oil licence with exploitation value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-555", "extent": null, "status": null, "parent": "part/12/chapter/3/crossheading/disposal-of-oil-licence-with-exploitation-value" }, { "path": "part/12/chapter/3/crossheading/minor-definitions", "kind": "crossheading", "number": null, "heading": "Minor definitions", "url": null, "extent": null, "status": null, "parent": "part/12/chapter/3" }, { "path": "section/556", "kind": "section", "number": "556", "heading": "Minor definitions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-556", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/3/crossheading/minor-definitions" }, { "path": "part/12/chapter/4", "kind": "chapter", "number": "4", "heading": "Partnerships, successions and transfers", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/12" }, { "path": "section/557", "kind": "section", "number": "557", "heading": "Application of sections 558 and 559", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-557", "extent": null, "status": null, "parent": "part/12/chapter/4" }, { "path": "section/558", "kind": "section", "number": "558", "heading": "Effect of partnership changes", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-558", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/4" }, { "path": "section/559", "kind": "section", "number": "559", "heading": "Effect of successions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-559", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/4" }, { "path": "section/560", "kind": "section", "number": "560", "heading": "Transfer of insurance company business", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-560", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/4" }, { "path": "section/560A", "kind": "section", "number": "560A", "heading": "Transfers of trade without a change of ownership", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-560A", "extent": null, "status": null, "parent": "part/12/chapter/4" }, { "path": "section/561", "kind": "section", "number": "561", "heading": "Transfer or division of UK business", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-561", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/4" }, { "path": "section/561A", "kind": "section", "number": "561A", "heading": "Transfer of asset by reason of cross-border merger", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-561A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/4" }, { "path": "part/12/chapter/5", "kind": "chapter", "number": "5", "heading": "Miscellaneous", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/12" }, { "path": "part/12/chapter/5/crossheading/apportionment", "kind": "crossheading", "number": null, "heading": "Apportionment", "url": null, "extent": null, "status": null, "parent": "part/12/chapter/5" }, { "path": "section/562", "kind": "section", "number": "562", "heading": "Apportionment where property sold together", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-562", "extent": null, "status": null, "parent": "part/12/chapter/5/crossheading/apportionment" }, { "path": "part/12/chapter/5/crossheading/procedure-for-determining-certain-questions", "kind": "crossheading", "number": null, "heading": "Procedure for determining certain questions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/5" }, { "path": "section/563", "kind": "section", "number": "563", "heading": "Procedure for determining certain questions affecting one or more persons", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-563", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/5/crossheading/procedure-for-determining-certain-questions" }, { "path": "section/564", "kind": "section", "number": "564", "heading": "Questions to which procedure in section 563 applies", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-564", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/5/crossheading/procedure-for-determining-certain-questions" }, { "path": "part/12/chapter/5/crossheading/tax-agreements-for-income-tax-purposes", "kind": "crossheading", "number": null, "heading": "Tax agreements for income tax purposes", "url": null, "extent": null, "status": null, "parent": "part/12/chapter/5" }, { "path": "section/565", "kind": "section", "number": "565", "heading": "Tax agreements for income tax purposes", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-565", "extent": null, "status": null, "parent": "part/12/chapter/5/crossheading/tax-agreements-for-income-tax-purposes" }, { "path": "part/12/chapter/5/crossheading/companies-not-resident-in-the-united-kingdom", "kind": "crossheading", "number": null, "heading": "Companies not resident in the United Kingdom", "url": null, "extent": null, "status": null, "parent": "part/12/chapter/5" }, { "path": "section/566", "kind": "section", "number": "566", "heading": "Companies not resident in the United Kingdom", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-566", "extent": null, "status": null, "parent": "part/12/chapter/5/crossheading/companies-not-resident-in-the-united-kingdom" }, { "path": "part/12/chapter/5/crossheading/sales-treated-as-being-for-alternative-amount", "kind": "crossheading", "number": null, "heading": "Sales treated as being for alternative amount", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/5" }, { "path": "section/567", "kind": "section", "number": "567", "heading": "Sales treated as being for alternative amount: introductory", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-567", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/5/crossheading/sales-treated-as-being-for-alternative-amount" }, { "path": "section/568", "kind": "section", "number": "568", "heading": "Sales treated as being at market value", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-568", "extent": null, "status": null, "parent": "part/12/chapter/5/crossheading/sales-treated-as-being-for-alternative-amount" }, { "path": "section/569", "kind": "section", "number": "569", "heading": "Election to treat sale as being for alternative amount", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-569", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/5/crossheading/sales-treated-as-being-for-alternative-amount" }, { "path": "section/570", "kind": "section", "number": "570", "heading": "Elections: supplementary", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-570", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/5/crossheading/sales-treated-as-being-for-alternative-amount" }, { "path": "chapter/5/crossheading/antiavoidance", "kind": "crossheading", "number": null, "heading": "Anti-avoidance", "url": null, "extent": null, "status": null, "parent": "part/12/chapter/5" }, { "path": "section/570A", "kind": "section", "number": "570A", "heading": "Avoidance affecting proceeds of balancing event", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-570A", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/5/crossheading/antiavoidance" }, { "path": "part/12/chapter/6", "kind": "chapter", "number": "6", "heading": "Final provisions", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/12" }, { "path": "chapter/6/crossheading/orders-and-regulations", "kind": "crossheading", "number": null, "heading": "Orders and regulations", "url": null, "extent": null, "status": null, "parent": "part/12/chapter/6" }, { "path": "section/570B", "kind": "section", "number": "570B", "heading": "Orders and regulations made by Treasury or Commissioners", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-570B", "extent": null, "status": null, "parent": "chapter/6/crossheading/orders-and-regulations" }, { "path": "part/12/chapter/6/crossheading/general-interpretation", "kind": "crossheading", "number": null, "heading": "General interpretation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/6" }, { "path": "section/571", "kind": "section", "number": "571", "heading": "Application of Act to parts of assets", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-571", "extent": null, "status": null, "parent": "part/12/chapter/6/crossheading/general-interpretation" }, { "path": "section/572", "kind": "section", "number": "572", "heading": "References to sale of property and time of sale", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-572", "extent": null, "status": null, "parent": "part/12/chapter/6/crossheading/general-interpretation" }, { "path": "section/573", "kind": "section", "number": "573", "heading": "Transfers treated as sales", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-573", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/6/crossheading/general-interpretation" }, { "path": "section/573A", "kind": "section", "number": "573A", "heading": "Special tax sites", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-573A", "extent": null, "status": null, "parent": "part/12/chapter/6/crossheading/general-interpretation" }, { "path": "section/574", "kind": "section", "number": "574", "heading": "Meaning of “control”", "url": 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"parent": "part/12/chapter/6/crossheading/general-interpretation" }, { "path": "section/577", "kind": "section", "number": "577", "heading": "Other definitions", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-577", "extent": "E+W+S+N.I.", "status": null, "parent": "part/12/chapter/6/crossheading/general-interpretation" }, { "path": "part/12/chapter/6/crossheading/amendments-repeals-citation-etc", "kind": "crossheading", "number": null, "heading": "Amendments, repeals, citation etc.", "url": null, "extent": null, "status": null, "parent": "part/12/chapter/6" }, { "path": "section/578", "kind": "section", "number": "578", "heading": "Consequential amendments", "url": "https://openlegislation.uk/capital-allowances-act-2001/section-578", "extent": null, "status": null, "parent": "part/12/chapter/6/crossheading/amendments-repeals-citation-etc" }, { "path": "section/579", "kind": "section", "number": "579", "heading": "Commencement and transitional provisions and 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"extent": null, "status": null, "parent": "schedule/3/part/4/crossheading/mining-and-oil-industries" }, { "path": "schedule/3/paragraph/28", "kind": "paragraph", "number": "28", "heading": "Oil production sharing contracts", "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-28", "extent": null, "status": null, "parent": "schedule/3/part/4/crossheading/mining-and-oil-industries" }, { "path": "schedule/3/part/4/crossheading/fixtures", "kind": "crossheading", "number": null, "heading": "Fixtures", "url": null, "extent": null, "status": null, "parent": "schedule/3/part/4" }, { "path": "schedule/3/paragraph/29", "kind": "paragraph", "number": "29", "heading": "Meaning of “interest in land” for purposes of Chapter 14 of Part 2 (fixtures)", "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-29", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/4/crossheading/fixtures" }, { "path": "schedule/3/paragraph/30", 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"schedule/3/part/4/crossheading/antiavoidance" }, { "path": "schedule/3/paragraph/44", "kind": "paragraph", "number": "44", "heading": "Hire purchase etc. and finance leases", "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-44", "extent": null, "status": null, "parent": "schedule/3/part/4/crossheading/antiavoidance" }, { "path": "schedule/3/paragraph/45", "kind": "paragraph", "number": "45", "heading": "Sale and finance leasebacks", "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-45", "extent": null, "status": null, "parent": "schedule/3/part/4/crossheading/antiavoidance" }, { "path": "schedule/3/part/4/crossheading/additional-vat-liabilities-and-rebates", "kind": "crossheading", "number": null, "heading": "Additional VAT liabilities and rebates", "url": null, "extent": null, "status": null, "parent": "schedule/3/part/4" }, { "path": "schedule/3/paragraph/46", "kind": "paragraph", "number": "46", "heading": null, 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"schedule/3/part/4/crossheading/general" }, { "path": "schedule/3/paragraph/55", "kind": "paragraph", "number": "55", "heading": "Certain expenditure incurred before 6th April 1976", "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-55", "extent": null, "status": null, "parent": "schedule/3/part/4/crossheading/general" }, { "path": "schedule/3/part/5", "kind": "part", "number": "5", "heading": "Industrial buildings allowances", "url": null, "extent": null, "status": null, "parent": "schedule/3" }, { "path": "schedule/3/part/5/crossheading/industrial-buildings", "kind": "crossheading", "number": null, "heading": "Industrial buildings", "url": null, "extent": null, "status": null, "parent": "schedule/3/part/5" }, { "path": "schedule/3/paragraph/56", "kind": "paragraph", "number": "56", "heading": "Bridge undertakings", "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-56", "extent": null, "status": "repealed", "parent": 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"schedule/3/part/7/crossheading/qualifying-expenditure-secondhand-assets" }, { "path": "schedule/3/paragraph/87", "kind": "paragraph", "number": "87", "heading": "Restrictions on qualifying expenditure in case of UK oil licence and certain other assets inapplicable for expenditure pre-16th July 1985", "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-87", "extent": null, "status": null, "parent": "schedule/3/part/7/crossheading/qualifying-expenditure-secondhand-assets" }, { "path": "schedule/3/paragraph/88", "kind": "paragraph", "number": "88", "heading": "Expenditure incurred pre-1st April 1986", "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-88", "extent": null, "status": null, "parent": "schedule/3/part/7/crossheading/qualifying-expenditure-secondhand-assets" }, { "path": "schedule/3/part/8", "kind": "part", "number": "8", "heading": "Research and development allowances", "url": null, "extent": null, "status": null, "parent": "schedule/3" }, { "path": "schedule/3/paragraph/89", "kind": "paragraph", "number": "89", "heading": "Expenditure incurred partly on research and development", "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-89", "extent": null, "status": null, "parent": "schedule/3/part/8" }, { "path": "schedule/3/paragraph/90", "kind": "paragraph", "number": "90", "heading": "References to research and development in relation to new trades", "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-90", "extent": null, "status": null, "parent": "schedule/3/part/8" }, { "path": "schedule/3/paragraph/91", "kind": "paragraph", "number": "91", "heading": "Disposal of oil licences", "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-91", "extent": "E+W+S+N.I.", "status": null, "parent": "schedule/3/part/8" }, { "path": "schedule/3/part/9", "kind": "part", "number": "9", "heading": "Patent 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"affecting_provisions": "Sch. 14 Pt. 9" }, { "type": "word inserted", "affected_provisions": "Sch. 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