{
  "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/2024/3",
  "count": 31,
  "effects": [
    {
      "type": "words inserted by 2023 c. 30, s. 7(2) (as amended)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 39",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 1(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words inserted by 2023 c. 30, s. 7(5) (as amended)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 52(3)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 1(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "amendment to earlier affecting provision 2023 c. 3, s. 7(6)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 59A cross-heading",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 1(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted by 2023 c. 30, s. 7(6) (as amended)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 59A-59C and cross-heading",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 1(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words inserted by 2023 c. 30, s. 7(4)(b) (as amended)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 46(4A)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 1(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words inserted by 2023 c. 30, s. 7(4)(a) (as amended)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 46(1)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 1(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "amendment to earlier affecting provision 2023 c. 30, s. 7(3)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 45S",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 1(1)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "inserted by 2023 c. 30, s. 7(3) (as amended)",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 45S 45T",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "s. 1(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-02-22"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 431D(4)(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 42(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 4(2ZA)(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 40(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 1A(9)(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 39(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 462A(1)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 43(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 431D(1)(d)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 42(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 477A(5A)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 44(4)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 431D(1)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 42(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 477A(1)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 44(2)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 431D(4)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 42(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 462A(1)(d)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 43(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 66A(6)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 41(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 462A(4A)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 43(4)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 462A(5)(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 43(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 1A(11)(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 39(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 4(2ZA)(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 40(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 66A(6)(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 41(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 1A(9)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 39(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 477A(1)(d)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 44(2)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 477A(5)(a)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 44(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 477A(5)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 44(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "words substituted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 462A(5)(b)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 43(3)(b)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 431D(4A)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 42(4)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    },
    {
      "type": "inserted",
      "affected": {
        "id": "ukpga/2001/2",
        "title": "Capital Allowances Act 2001",
        "provisions": "s. 1A(11)(za)",
        "url": "https://openlegislation.uk/capital-allowances-act-2001"
      },
      "affecting": {
        "id": "ukpga/2024/3",
        "title": "Finance Act 2024",
        "provisions": "Sch. 10 para. 39(3)(a)",
        "url": "https://openlegislation.uk/finance-act-2024"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2024-04-06"
    }
  ],
  "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."
}