Capital Allowances Act 2001 (c. 2) Capital Allowances Act 2001 (c. 2) England and Wales Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 1 para. 55 repealed by Road Safety Act 2006 Sch. 7(7) Sch. 1 para. 72(2) omitted by Planning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 365 96Paragraph 96 Capital Allowances Act 2001 (c. 2)