{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-1/part-1",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-1/part-1.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "schedule/1/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Abbreviations",
  "text": "FA followed by a year\nThe Finance Act of that year\nF(No.2)A followed by a year\nThe Finance (No.2) Act of that year.\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nCAA 1968\nThe Capital Allowances Act 1968 (c. 3)\nTMA 1970\nThe Taxes Management Act 1970 (c. 9)\n. . .\n. . .\nOTA 1975\nThe Oil Taxation Act 1975 (c. 22)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nICTA\nThe Income and Corporation Taxes Act 1988 (c. 1)\n. . .\n. . .\nCAA 1990\nThe Capital Allowances Act 1990 (c. 1)\nTCGA 1992\nThe Taxation of Chargeable Gains Act 1992 (c. 12)\n. . .\n. . .\nVATA 1994\nThe Value Added Tax Act 1994 (c. 23)\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\n. . .\nITEPA 2003\nThe Income Tax (Earnings and Pensions) Act 2003\nITTOIA 2005\nThe Income Tax (Trading and Other Income) Act 2005\n. . .\n. . .\n. . .\n. . .\nITA 2007\nThe Income Tax Act 2007.\nCTA 2009\nThe Corporation Tax Act 2009\nCTA 2010\nThe Corporation Tax Act 2010",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 1 Pt. 1 inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 Pt. 1 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 126(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 255 (with Sch. 7)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 Pt. 1 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(2) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 Pt. 1 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(2) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(2) (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 1 Pt. 1 inserted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(2) (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/schedule/1/part/1",
    "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."
}