Capital Allowances Act 2001 (c. 2) Capital Allowances Act 2001 (c. 2) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 35 para. 9 repealed by Finance Act 2012 Sch. 39 para. 28(1) Sch. 35 para. 10 repealed by Finance Act 2012 Sch. 39 para. 28(1) 47Paragraph 47 48Paragraph 48 49Paragraph 49 Capital Allowances Act 2001 (c. 2)