Changes made by Finance Act 2021
2021 c. 26
Made to Capital Allowances Act 2001
51 changes. All changes made by Finance Act 2021
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 135(1) | excluded | s. 12(10) | 1 Apr 2021 | Written in |
| s. 135(1) | excluded | s. 13(7) | 1 Apr 2021 | Written in |
| s. 228MB(3) | words substituted | s. 132(2)(a) | 10 Jun 2021 | Written in |
| s. 163(3A)(b) | words inserted | s. 16(5)(c)(i) | 10 Jun 2021 | Written in |
| s. 163(3A)(b) | word omitted | s. 16(5)(c)(ii) | 10 Jun 2021 | Written in |
| s. 163(3A) | words omitted | s. 16(5)(a) | 10 Jun 2021 | Written in |
| s. 270AA(5) | words substituted | Sch. 22 para. 7(4) | 10 Jun 2021 | Written in |
| s. 570B(3) | words substituted | Sch. 22 para. 16(2) | 10 Jun 2021 | Written in |
| s. 130(1) | excluded | s. 9(10) | 10 Jun 2021 | Written in |
| s. 3(2ZA)(b) and word | inserted | Sch. 22 para. 15(3)(b) | 10 Jun 2021 | Written in |
| s. 570B(4)-(8) | inserted | Sch. 22 para. 16(3) | 10 Jun 2021 | Written in |
| s. 270BJ(2A) | inserted | Sch. 22 para. 8 | 10 Jun 2021 | Written in |
| s. 270AA(6) | words inserted | Sch. 22 para. 7(5) | 10 Jun 2021 | Written in |
| s. 163(3A)(a) | words inserted | s. 16(5)(b) | 10 Jun 2021 | Written in |
| s. 67 | applied (with modifications) | s. 9(8) | 10 Jun 2021 | Written in |
| s. 99(4A) | inserted | Sch. 1 para. 16(3) | 10 Jun 2021 | Written in |
| s. 270EB(2) | words substituted | Sch. 22 para. 11(2) | 10 Jun 2021 | Written in |
| s. 3(2ZA)(a) | words in s. 3(2ZA) renumbered as s. 3(2ZA)(a) | Sch. 22 para. 15(3)(a) | 10 Jun 2021 | Written in |
| s. 270BK(3) | words substituted | Sch. 22 para. 9 | 10 Jun 2021 | Written in |
| s. 70O(5)(6) | substituted for s. 70O(5) | s. 132(1)(b) | 10 Jun 2021 | Written in |
| s. 163(2) | words substituted | s. 16(4) | 10 Jun 2021 | Written in |
| s. 39 | words inserted | Sch. 22 para. 2 | 10 Jun 2021 | Written in |
| s. 573A | inserted | Sch. 22 para. 17 | 10 Jun 2021 | Written in |
| s. 3(2ZZA) | inserted | Sch. 22 para. 15(2) | 10 Jun 2021 | Written in |
| s. 70O(4)(b) | words substituted | s. 132(1)(a) | 10 Jun 2021 | Written in |
| s. 163A | inserted | s. 16(9) | 10 Jun 2021 | Written in |
| Pt. 2 | modified | s. 9(1)(a) | 10 Jun 2021 | Written in |
| s. 45O-45R | inserted | Sch. 22 para. 3 | 10 Jun 2021 | Written in |
| s. 46(1) | words inserted | Sch. 22 para. 4 | 10 Jun 2021 | Written in |
| s. 163(4ZA) | words substituted | s. 16(8) | 10 Jun 2021 | Written in |
| s. 270AA(2)(b)(ii) | words substituted | Sch. 22 para. 7(2) | 10 Jun 2021 | Written in |
| Sch. 1 Pt. 2 | words inserted | Sch. 22 para. 18 | 10 Jun 2021 | Written in |
| s. 228MB(4)(5) | substituted for s. 228MB(4) | s. 132(2)(b) | 10 Jun 2021 | Written in |
| s. 270EB(3A) | inserted | Sch. 22 para. 11(3) | 10 Jun 2021 | Written in |
| s. 163(1)(aa) | inserted | s. 16(3) | 10 Jun 2021 | Written in |
| s. 163(3AB) | inserted | s. 16(7) | 10 Jun 2021 | Written in |
| s. 163(3A)(c) | words inserted | s. 16(5)(d)(i) | 10 Jun 2021 | Written in |
| s. 270IA(5) | inserted | Sch. 22 para. 12 | 10 Jun 2021 | Written in |
| s. 46(2) | restricted | s. 9(9) | 10 Jun 2021 | Written in |
| s. 52(3) | words inserted | Sch. 22 para. 5 | 10 Jun 2021 | Written in |
| s. 163(4ZB) | words substituted | s. 16(8) | 10 Jun 2021 | Written in |
| s. 270AA(2A) | inserted | Sch. 22 para. 7(3) | 10 Jun 2021 | Written in |
| Sch. 1 Pt. 2 | words omitted | Sch. 1 para. 17 | 10 Jun 2021 | Written in |
| Pt. 2A Ch. 2A | inserted | Sch. 22 para. 10 | 10 Jun 2021 | Written in |
| s. 5 | excluded | s. 9(7)(a) | 10 Jun 2021 | Written in |
| s. 163(3AA) | inserted | s. 16(6) | 10 Jun 2021 | Written in |
| Pt. 2 Ch. 6A | modified | s. 17 | 10 Jun 2021 | Written in |
| s. 99(4) | words substituted | Sch. 1 para. 16(2)(b) | 10 Jun 2021 | Written in |
| s. 163(3A)(d) and word | inserted | s. 16(5)(d)(ii) | 10 Jun 2021 | Written in |
| s. 99(4) | words substituted | Sch. 1 para. 16(2)(a) | 10 Jun 2021 | Written in |
| s. 51A | amendment to earlier affecting provision 2019 c. 1, s. 32(1) | s. 15(1) | 10 Jun 2021 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.