# Capital Allowances Act 2001, Section 571: Application of Act to parts of assets


(1) In this Act references to an asset of any kind (including a building or structure, plant or machinery or works) include a part of an asset.
(2) But subsection (1) does not apply if the context otherwise requires.

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Source: https://www.legislation.gov.uk/ukpga/2001/2/section/571 (the official version)
Page: https://openlegislation.uk/capital-allowances-act-2001/section-571
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.