{
  "legislation": {
    "id": "ukpga/2001/2",
    "title": "Capital Allowances Act 2001",
    "short_title": "Capital Allowances Act 2001",
    "citation": "2001 c. 2",
    "type": "ukpga",
    "date": "2001-03-22",
    "revised": true,
    "unapplied_effects": 8,
    "url": "https://openlegislation.uk/capital-allowances-act-2001",
    "json_url": "https://openlegislation.uk/capital-allowances-act-2001.json"
  },
  "direction": "made_to",
  "with": "ukpga/2003/1",
  "count": 19,
  "effects": [
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 20(3)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 248(3)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Sch. 1 Pt. 2",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 256",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Sch. 2 para. 24 25",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 8 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 63(1)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 250",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Sch. 1 Pt. 1",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 255",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 72(3) Table 2(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 251",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 20(2)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 248(2)(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Sch. 2 para. 107",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 8 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 4(3)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 247(4)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 88(c)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 252",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "repealed",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "Sch. 2 para. 51(1)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 8 Pt. 1",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "word substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 262(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 253(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 20(3)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 248(3)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 61(2) Table 2(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 249",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 4(2)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 247(2)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 20(2)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 248(2)(b)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 4(2A)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 247(3)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 262(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 253(a)",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 423(1) Table 2(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2003/1",
        "title": "Income Tax (Earnings and Pensions) Act 2003",
        "provisions": "Sch. 6 para. 254",
        "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2003-04-06"
    }
  ],
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}