{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-4",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-4.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "schedule/4",
  "kind": "schedule",
  "number": "4",
  "heading": "Repeals",
  "text": "Taxes Management Act 1970 (c. 9)\nIn section 98 in column 1 of the Table the words “Sections 23(4) and 49(4) of the Capital Allowances Act 1990”.\nFinance Act 1982 (c. 39)\nSection 137(2), (3), (6) and (7).\nLondon Regional Transport Act 1984 (c. 32)\nIn Schedule 5, paragraph 5(b) and the word “and” before it.\nIncome and Corporation Taxes Act 1988 (c. 1)\nIn sections 65A(7) and 70A(6) the words “and section 29 of the 1990 Act (provisions relating to furnished holiday accommodation)”.\nIn section 83A, in subsection (2), paragraph (b) and the word “or” before it and in subsection (3), paragraph (b) and the word “and” before it.\nIn section 84, in subsection (1), paragraph (b) and the word “or” before it and in subsection (3), paragraph (b) and the word “and” before it.\nIn section 117, in subsection (1), the words “or allowed” (in each place), “or section 141 of the 1990 Act”, paragraph (b) and the word “or” before it, and, in subsection (2), in the definition of “the aggregate amount”, the words “or allowed”, “or section 141 of the 1990 Act”, paragraph (b) and the word “or” before it.\nIn section 118, in subsection (1) the words “or allowed” (in each place), “or section 145 of the 1990 Act”, paragraph (b) and the word “or” before it, and, in subsection (2), in the definition of “the aggregate amount”, the words “or allowed”, “or section 145 of the 1990 Act”, and paragraph (b) and the word “or” before it.\nIn section 198(2), the words “and Part II of the 1990 Act (capital allowances in respect of machinery and plant)”.\nIn section 384(10), the words following paragraph (b).\nSection 393A(5) and (6).\nIn section 397, in subsection (5), the definition of “basis year” and, in the definition of “chargeable period”, the words from “or any basis period” to the end of the definition; and subsection (6).\nIn section 411(10) the words “Without prejudice to the provisions of section 161(5) of the 1990 Act”.\nSections 434D and 434E.\nSections 520 to 523.\nIncome and Corporation Taxes Act 1988 (c. 1) —cont.\nSection 528(1) and (4).\nSection 530.\nIn section 531, in subsection (3), the words following paragraph (b) and in subsection (7) the words “and section 530(1) and (6)”.\nIn section 533(1), in paragraph (b) of the definition of “income from patents”, the words “520(6), 523(3),” and the definition of “the commencement of the patent”.\nIn section 577, in subsection (1), paragraph (c) and the word “and” before it, in subsection (7)(a) the words “, or to the use of an asset for,” (in both places) and in subsection (10) the words “, or any claim for capital allowances in respect of the use of an asset for,”.\nIn section 834(2), the words “and also for sections 144 and 145 of the 1990 Act”.\nIn Schedule 19AC, paragraph 9C.\nFinance Act 1989 (c. 26)\nSection 121.\nIn Schedule 13, paragraph 27.\nCapital Allowances Act 1990 (c. 1)\nThe whole Act.\nFinance Act 1990 (c. 29)\nSections 60, 87 and 103.\nIn Schedule 7, paragraph 9.\nIn Schedule 9, paragraph 5.\nIn Schedule 13, paragraphs 1 to 6.\nSchedule 17.\nFinance Act 1991 (c. 31)\nSections 59 to 61.\nSchedule 14.\nIn Schedule 15, paragraph 28.\nDisability Living Allowance and Disability Working Allowance Act 1991 (c. 21)\nIn Schedule 2, paragraphs 20 and 21.\nWater (Consolidation) (Consequential Provisions) Act 1991 (c. 60)\nIn Schedule 1, paragraph 53.\nSocial Security Contributions and Benefits Act 1992 (c. 4)\nIn Schedule 2, paragraph 1(b) and, in paragraph 2, the words from “subject to deduction” to the end.\nSocial Security (Consequential Provisions) Act 1992 (c. 6)\nIn Schedule 2, paragraph 109.\nSocial Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7)\nIn Schedule 2, paragraph 1(b) and, in paragraph 2, the words from “subject to deduction” to the end.\nSocial Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)\nIn Schedule 2, paragraph 38.\nTaxation of Chargeable Gains Act 1992 (c. 12)\nIn section 195, in subsection (3), the words from “and “basis year”” to the end, subsection (5) and in subsection (6), paragraph (b) and the word “and” before it.\nIn section 288(1), the definition of “the 1990 Act”.\nIn Schedule 10, paragraph 21.\nFinance (No. 2) Act 1992 (c. 48)\nIn section 43(1), the definition of “the 1990 Act”.\nSections 67 to 71.\nSchedule 13.\nIn Schedule 17, in paragraph 5(5), paragraph (c) and the word “and” before it.\nFinance Act 1993 (c. 34)\nSections 113 to 117.\nSchedules 12 and 13.\nFinance Act 1994 (c. 9)\nSections 117, 118(6)(a), 119(1), 120 and 121.\nSections 211(1) and 212 to 213.\nSection 214(4) to (6).\nIn Schedule 24, in paragraph 1(1), the definition of “the Allowances Act”.\nIn Schedule 25, in paragraph 5(3), the definition of “the 1990 Act”.\nValue Added Tax Act 1994 (c. 23)\nIn Schedule 14, paragraph 11.\nFinance Act 1995 (c. 4)\nSections 94 to 101.\nIn Schedule 8, paragraphs 23(1) and 24.\nIn Schedule 9, paragraph 3.\nFinance Act 1996 (c. 8)\nSections 135(3) to (5), 179 and 180.\nIn Schedule 20, paragraph 44.\nIn Schedule 21, paragraphs 26 to 34.\nSchedule 35.\nIn Schedule 39, paragraph 1(1), (3) and (4).\nBroadcasting Act 1996 (c. 55)\nIn Schedule 7, in paragraph 1(1), the definition of “the Allowances Act” and in paragraph 13(1), in the heading the words “and structures”.\nPlanning (Consequential Provisions) (Scotland) Act 1997 (c. 11)\nIn Schedule 2, paragraph 45.\nFinance Act 1997 (c. 16)\nSections 66(2) and (5), 84 and 86.\nIn Schedule 12, in paragraph 11, in sub-paragraph (8) the words “or its basis period” and sub-paragraph (15).\nSchedule 14.\nIn Schedule 15, paragraphs 3, 4, 5(3), 7, 8 and (9)(2).\nSchedule 16.\nFinance (No. 2) Act 1997 (c. 58)\nSections 42 to 47.\nSocial Security Act 1998 (c. 14)\nSection 59(2).\nPetroleum Act 1998 (c. 17)\nIn Schedule 4, paragraph 27.\nFinance Act 1998 (c. 36)\nSections 83 to 85.\nFinance Act 1998 (c. 36)—cont.\nIn Schedule 5, paragraphs 40 and 47 to 61.\nIn Schedule 7, in paragraph 1 the word “528(1)(a)” and paragraph 4.\nFinance Act 1999 (c. 16)\nSections 50(2), 77 and 78.\nIn Schedule 5, paragraph 2(3).\nIn Schedule 11, paragraphs 4 to 8.\nGreater London Authority Act 1999 (c. 29)\nIn Schedule 33, paragraph 12(1)(a).\nFinance Act 2000 (c. 17)\nSections 70 to 72.\nSection 75(1) to (3), (5) and (6)(b) and (c).\nSection 76(1).\nSection 77.\nSection 79.\nSections 80 and 81.\nSection 113.\nIn Schedule 19, paragraphs 7 to 11.\nIn Schedule 22, in paragraph 84(1) the words “or structure”.\nTransport Act 2000 (c. 38)\nIn Schedule 26, in paragraph 1(1), the definition of “the 1990 Act”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/schedule/4",
    "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."
}