Changes made by Finance Act 2025
2025 c. 8
Made to Capital Allowances Act 2001
56 changes. All changes made by Finance Act 2025
| Provision changed | Change | By | In force | Text |
|---|---|---|---|---|
| s. 270CA(b) | word substituted | Sch. 5 para. 8(14)(a) | 20 Mar 2025 | Written in |
| s. 63(3)(b) | word substituted | Sch. 5 para. 8(9)(a) | 20 Mar 2025 | Written in |
| s. 248 | word substituted | Sch. 5 para. 8(10)(b) | 20 Mar 2025 | Written in |
| s. 5 | amendment to earlier affecting provision 2022 c. 40, s. 7(1)(a) | s. 16(4)(a)(6) | 20 Mar 2025 | Written in |
| s. 270CG(1) | words substituted | Sch. 5 para. 8(16)(a) | 20 Mar 2025 | Written in |
| s. 250A | omitted | Sch. 5 para. 8(13) | 20 Mar 2025 | Written in |
| s. 250 | word omitted | Sch. 5 para. 8(12)(b) | 20 Mar 2025 | Written in |
| s. 536(5)(a)(iiia) | omitted | Sch. 5 para. 8(18)(d) | 20 Mar 2025 | Written in |
| s. 270HB heading | word omitted | Sch. 5 para. 8(17)(a) | 20 Mar 2025 | Written in |
| s. 15(1)(c) | omitted | Sch. 5 para. 8(3)(a)(ii) | 20 Mar 2025 | Written in |
| s. 15(3)(b) | word omitted | Sch. 5 para. 8(3)(b)(ii) | 20 Mar 2025 | Written in |
| s. 45D(1)(a) | words substituted | s. 23(2) | 20 Mar 2025 | Written in |
| Sch. 1 Pt. 2 | words omitted | Sch. 5 para. 8(19)(a) | 20 Mar 2025 | Written in |
| s. 59(4A) | words substituted | Sch. 5 para. 8(8)(a) | 20 Mar 2025 | Written in |
| s. 28(1) | words substituted | Sch. 5 para. 8(5)(b) | 20 Mar 2025 | Written in |
| Sch. 1 Pt. 2 | words omitted | Sch. 5 para. 8(19)(b) | 20 Mar 2025 | Written in |
| s. 45EA(3)(b) | word substituted | s. 24 | 20 Mar 2025 | Written in |
| s. 15(1)(d) | word omitted | Sch. 5 para. 8(3)(a)(iii) | 20 Mar 2025 | Written in |
| s. 249 | omitted | Sch. 5 para. 8(11) | 20 Mar 2025 | Written in |
| s. 270CG(1) | words substituted | Sch. 5 para. 8(16)(b) | 20 Mar 2025 | Written in |
| Sch. 1 Pt. 2 | words omitted | Sch. 5 para. 8(19)(c) | 20 Mar 2025 | Written in |
| Sch. 1 Pt. 2 | words omitted | Sch. 5 para. 8(19)(d) | 20 Mar 2025 | Written in |
| s. 63(3)(d) | word omitted | Sch. 5 para. 8(9)(c) | 20 Mar 2025 | Written in |
| s. 270HB(a) | word substituted | Sch. 5 para. 8(17)(b) | 20 Mar 2025 | Written in |
| s. 45D(1A) | omitted | s. 23(3) | 20 Mar 2025 | Written in |
| s. 15(3)(a) | word substituted | Sch. 5 para. 8(3)(b)(i) | 20 Mar 2025 | Written in |
| s. 28(2) | words substituted | Sch. 5 para. 8(5)(a) | 20 Mar 2025 | Written in |
| s. 28(2) | words substituted | Sch. 5 para. 8(5)(b) | 20 Mar 2025 | Written in |
| s. 165 | modified | Sch. 3 para. 3(2) | 20 Mar 2025 | Written in |
| s. 33(8)(d) | word omitted | Sch. 5 para. 8(6)(c) | 20 Mar 2025 | Written in |
| s. 15(1)(b) | word substituted | Sch. 5 para. 8(3)(a)(i) | 20 Mar 2025 | Written in |
| s. 270CA(c) | word omitted | Sch. 5 para. 8(14)(b) | 20 Mar 2025 | Written in |
| s. 248 heading | word omitted | Sch. 5 para. 8(10)(a) | 20 Mar 2025 | Written in |
| s. 270CB | omitted | Sch. 5 para. 8(15) | 20 Mar 2025 | Written in |
| s. 13B | omitted | Sch. 5 para. 8(2) | 20 Mar 2025 | Written in |
| s. 45EA(3)(a) | word substituted | s. 24 | 20 Mar 2025 | Written in |
| s. 536(5)(a)(i) | word substituted | Sch. 5 para. 8(18)(a) | 20 Mar 2025 | Written in |
| s. 15(1)(da) | omitted | Sch. 5 para. 8(3)(a)(iv) | 20 Mar 2025 | Written in |
| s. 250 heading | word omitted | Sch. 5 para. 8(12)(a) | 20 Mar 2025 | Written in |
| s. 33(8)(da) | omitted | Sch. 5 para. 8(6)(d) | 20 Mar 2025 | Written in |
| Act | excluded | Sch. 3 para. 4 | 20 Mar 2025 | Written in |
| s. 16-17B | omitted | Sch. 5 para. 8(4) | 20 Mar 2025 | Written in |
| s. 35(1)(a) | word substituted | Sch. 5 para. 8(7)(a) | 20 Mar 2025 | Written in |
| s. 45D(1B)(1C) | inserted | s. 23(4) | 20 Mar 2025 | Written in |
| s. 63(3)(c) | omitted | Sch. 5 para. 8(9)(b) | 20 Mar 2025 | Written in |
| s. 63(3)(da) | omitted | Sch. 5 para. 8(9)(d) | 20 Mar 2025 | Written in |
| s. 35(1)(b) | word omitted | Sch. 5 para. 8(7)(b) | 20 Mar 2025 | Written in |
| s. 164 | modified | Sch. 3 para. 3(1) | 20 Mar 2025 | Written in |
| s. 33(8)(b) | word substituted | Sch. 5 para. 8(6)(a) | 20 Mar 2025 | Written in |
| s. 536(5)(a)(ii) | omitted | Sch. 5 para. 8(18)(b) | 20 Mar 2025 | Written in |
| s. 270HB(b) | word omitted | Sch. 5 para. 8(17)(c) | 20 Mar 2025 | Written in |
| Sch. 2 para. 13 | repealed | Sch. 5 para. 9(a) | 20 Mar 2025 | Written in |
| s. 28(1) | words substituted | Sch. 5 para. 8(5)(a) | 20 Mar 2025 | Written in |
| s. 536(5)(a)(iii) | word omitted | Sch. 5 para. 8(18)(c) | 20 Mar 2025 | Written in |
| s. 59(7A) | omitted | Sch. 5 para. 8(8)(b) | 20 Mar 2025 | Written in |
| s. 33(8)(c) | omitted | Sch. 5 para. 8(6)(b) | 20 Mar 2025 | Written in |
From legislation.gov.uk's record of changes, the official one: see it there.