# Capital Allowances Act 2001, Part 2: Defined expressions

Extent: E+W+S+N.I.

accounting period
Chapter 2 of Part 2 of CTA 2009
additional VAT liability
section 547(1)
additional VAT rebate
section 547(2)
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adjusted net cost (in Chapter 6 of Part 10)
section 522
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AIA qualifying expenditure
section 38A
applicable CO2 emissions figure (in Part 2)
section 268C
approved body (in Part 10)
section 492
assured tenancy
section 490(3)
available qualifying expenditure (in Part 2)
section 57
available qualifying expenditure (in Part 7)
section 459
available qualifying expenditure (in Part 8)
section 473
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balancing adjustment (in Part 3A)
section 360M
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balancing adjustment (in Part 10)
section 513
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balancing event (in Part 3A)
section 360N
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balancing event (in Part 10)
section 514
basic life assurance and general annuity business
sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)
body of persons
section 989 of ITA 2007 and section 1119 of CTA 2010
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capital expenditure
section 4 and (in Chapter 2 of Part 1)
section 10(1)
capital sum
section 4
car (in Part 2)
section 268A
the charge to corporation tax on income
section 2(3) of CTA 2009 (as applied by section 1119 of CTA 2010)
chargeable period
section 6
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connected persons (general meaning)
section 575
connected persons (special extended meaning for certain purposes)
sections 156, 232, 246(2) and 266(5)
control
section 574
the corporate partner calculation (in relation to a trade carried on by a Northern Ireland firm)
section 6D(3)
the Corporation Tax Acts
section 831(1) of ICTA
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development and development order (in Part 5)
section 436
disposal event (in Part 2)
section 60(2)
disposal event (in Chapter 3 of Part 6)
section 443(7)
disposal receipt (in Part 2)
section 60
disposal receipt (in Part 5)
section 420
disposal receipt (in Chapter 3 of Part 8)
section 476(1)
dredging
section 484(3), (4)
dual resident investing company
section 577(1) and section 949 of CTA 2010
dwelling-house
section 531(1)
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electrically-propelled (in Part 2)
section 268B
expenditure on the construction of a building (in Part 10)
section 493
final chargeable period (in Part 2)
section 65
final chargeable period (in Part 7)
section 457(5)
final chargeable period (in Part 8)
section 471(5) and (6)
first-year qualifying expenditure
Chapter 4 of Part 2
fixture (in Part 2)
section 173(1)
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general development order (in Part 5)
section 436
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hire car for a disabled person (in Part 2)
section 268D
I - E rules
section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act)
income from patents (in Part 8)
section 483 and paragraph 101(5) of Schedule 3
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insurance company
section 65 of FA 2012 (as applied by section 141(2) of that Act
interest in an oil licence (in Chapter 3 of Part 12)
section 552(4)
investment company
section 130 of ICTA
investment asset (in relation to life assurance business)
section 545(2)
know-how (in Part 7)
section 452(2)
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lease and related expressions (in Part 3A)
section 360Z4
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lease and related expressions (in Part 10)
section 531
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long-life asset (in Chapter 10 of Part 2)
section 91
long-life asset expenditure (in ... Part 2)
section 90
long-term business
section 63(1) of FA 2012 (as applied by section 141(2) of that Act)
market value
section 577(1)
mineral asset (in Part 5)
section 397
mineral exploration and access (in Part 5)
section 396
mineral extraction trade (in Part 5)
section 394(2)
mineral deposits (in Part 5)
section 394(3)
motor cycle (in Part 2)
section 268A
NI rate activity
section 6C
NIRE company
section 6A
non-BLAGAB long-term business
sections 66 and 67 of FA 2012 (as applied by section 141(2) of that Act)
normal time limit for amending a tax return
section 577(1)
Northern Ireland Chapter 6 firm
section 6B(3)
Northern Ireland Chapter 7 firm
section 6B(4)
Northern Ireland firm
section 6B(2)
an SME (Northern Ireland employer) company
section 6A
notice
section 577(1)
offshore installation (except in Chapter 13 of Part 2)
sections 1001 and 1002 of ITA 2007 and section 1132 of CTA 2010
oil (in Chapter 3 of Part 12)
section 556(3)
oil licence (in Chapter 3 of Part 12)
section 552(1)
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overseas property business
Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 1119 of CTA 2010)
partial depreciation subsidy
section 209
patent rights (in Part 8)
section 464(2)
planning permission (in Part 5)
section 436
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proceeds from a balancing event (in Part 3A)
section 360O
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proceeds from a balancing event (in Part 10)
section 515
property business
section 577(1)
public body (in Chapter 1 of Part 11)
section 532(2)
qualifying activity (in Part 2)
Chapter 2 of Part 2
qualifying building (in Part 3A)
section 360C
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qualifying business premises (in Part 3A)
section 360D
qualifying dwelling-house (in Part 10)
section 490(2) and Chapter 4 of Part 10
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qualifying emissions certificate (in Part 2)
section 268C
qualifying expenditure (in Part 3A)
section 360B
qualifying expenditure attributable to a dwelling-house (in Part 10)
section 511
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qualifying hire car (in Part 2)
section 82
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qualifying non-trade expenditure (in Part 8)
section 469
qualifying trade expenditure (in Part 8)
section 468
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qualifying trade (in Part 9)
section 484(2)
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relevant cut-off (in Chapter 9 of Part 2)
section 86(3)
relevant interest (in Part 3A)
Chapter 4 of Part 3A
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relevant interest (in Part 10)
Chapter 2 of Part 10
relevant trade (in Part 6)
section 439(3)
research and development
section 437(2) and (3)
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residue of qualifying expenditure (in Part 3A)
section 360K
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residue of qualifying expenditure attributable to a dwelling-house (in Part 10)
section 512
ring fence trade (in Chapter 13 of Part 2)
section 162(2)
sale
section 572(1) to (3)
sale, time of
section 572(4)
sale, transfers under Parts... 3A,... ... and 10 treated as
section 573
sale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10
section 559
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short-life asset (in Part 2)
section 83
source of mineral deposits (in Part 5)
section 394(5)
special leasing (in Part 2)
section 19
special rate expenditure (in Part 2)
section 104A
special tax site
section 573A
tax
section 1119 of CTA 2010
the Tax Acts
Schedule 1 to the Interpretation Act 1978 and section 831 of ICTA
tax advantage
section 577(4)
tax return
section 3(3)
tax year
section 4(2) of ITA 2007 (as applied by section 989 of that Act)
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UK oil licence
section 552(2)
UK property business
...Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 1119 of CTA 2010)
United Kingdom
section 1013 of ITA 2007 and section 1170 of CTA 2010
unrelieved qualifying expenditure (in Part 2)
section 59
unrelieved qualifying expenditure (in Part 5)
section 419
unrelieved qualifying expenditure (in Part 7)
section 461
unrelieved qualifying expenditure (in Part 8)
section 475
within the charge to tax
section 1009 of ITA 2007 and section 1167 of CTA 2010
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writing-down period (in Part 9)
section 487(2)

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Source: https://www.legislation.gov.uk/ukpga/2001/2/schedule/1/part/2 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/schedule-1/part-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.