Regulation 10 Modification to the Capital Allowances Act 2001 Original text. Later amendments are not shown. (1) The Capital Allowances Act 2001f1 is modified as follows. (2) In section 255(2), for “branch or agency” substitute “permanent establishment”. Annotations Footnotes f1 2001 c. 2. ← Regulation 9 Regulation 10 Regulation 11 →