{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/introduction",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/introduction.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "An Act to restate, with minor changes, certain enactments relating to capital allowances.\n22nd March 2001\nBe it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Act construed as one with Capital Allowances Act 2001 (c. 2) (5.10.2004) by Energy Act 2004 (c. 20), s. 198(2), Sch. 9 para. 37(4) (with s. 38(2)); S.I. 2004/2575, art. 2(1), Sch. 1"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Act applied (5.10.2004) by Energy Act 2004 (c. 20), s. 198(2), Sch. 9 para. 7 (with s. 38(2)); S.I. 2004/2575, art. 2(1), Sch. 1"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "2005 c. 14, Sch. 10 construed as one with 2001 c. 2 (E.W.S.) (8.6.2005 for specified purposes, 24.7.2005 in so far as not already in force) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 34(3); S.I. 2005/1444, art. 2(1), Sch. 1; S.I. 2005/1909, art. 2, Sch."
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Act modified (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 paras. 12-14; S.I. 2005/1444, art. 2(1), Sch. 1"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Act modified by SI 2006/964 reg. 69V(6)(7) (as inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Act modified by SI 2006/964 reg. 69Z41(5)(6) (as inserted (6.4.2008) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (S.I. 2008/705), regs. 1, 5)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Act modified (21.7.2008) by Finance Act 2008 (c. 9), s. 85(8)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Crossrail Act 2008 (c. 18), Sch. 13 construed as one with this Act (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 3(5)"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Act modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 27(2)"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "Act modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 9(2)"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "Act modified (with effect in accordance with reg. 1(2) of the amending S.I.) by The Friendly Societies (Transfers of Other Business) (Modification of the Corporation Tax Acts) Regulations 2008 (S.I. 2008/1942), regs. 2, 8"
    },
    {
      "type": "C",
      "label": "C12",
      "text": "Act extended in part (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 184 (with Sch. 2)"
    },
    {
      "type": "C",
      "label": "C13",
      "text": "Act modified (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 948(1)-(4) (with Sch. 2)"
    },
    {
      "type": "C",
      "label": "C14",
      "text": "Act modified (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 954(2)-(5) (with Sch. 2)"
    },
    {
      "type": "C",
      "label": "C15",
      "text": "Act modified (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 955(2)-(6) (with Sch. 2)"
    },
    {
      "type": "C",
      "label": "C16",
      "text": "Act applied (with modifications) by 2005 c. 5 s. 825A (as substituted (with effect in accordance with s. 3(4) of the amending Act) by Finance (No. 3) Act 2010 (c. 33), s. 3(3) (with s. 3(5)))"
    },
    {
      "type": "C",
      "label": "C17",
      "text": "Act modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), reg. 7(2)-(7) (with regs. 3, 7(1)(9))"
    },
    {
      "type": "C",
      "label": "C18",
      "text": "Act modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), reg. 8(4)(a) (with regs. 3, 8(1)(6))"
    },
    {
      "type": "C",
      "label": "C19",
      "text": "Act modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), reg. 8(5) (with regs. 3, 8(1)(6))"
    },
    {
      "type": "C",
      "label": "C20",
      "text": "Act: power to amend conferred (12.2.2019) by Finance Act 2019 (c. 1), s. 30(1)"
    },
    {
      "type": "C",
      "label": "C21",
      "text": "Act excluded (20.3.2025) by Finance Act 2025 (c. 8), Sch. 3 paras. 4, 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/introduction",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "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."
}