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Capital Allowances Act 2001
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There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 28.
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28 Thermal insulation of F1... buildingsU.K.
This section has no associated Explanatory Notes
(1)This section applies to expenditure if a person carrying on a qualifying activity [F2other than an ordinary [F3UK] property business or an [F4ordinary overseas] property business] has incurred it in adding insulation against loss of heat to [F5a] building occupied by him for the purposes of [F6the qualifying activity].
(2)This section also applies to expenditure if a person carrying on a qualifying activity consisting of an ordinary [F3UK] [F7property] business [F8or an [F4ordinary overseas] property business] has incurred it in adding insulation against loss of heat to [F9a] building let by him in the course of the business.
[F10(2A)Subsection (2) is subject to section 35 (expenditure on plant or machinery for use in dwelling-house not qualifying expenditure).
(2B)This section does not apply to expenditure within subsection (2) if a deduction for that expenditure is allowable—
(a)under [F11section 251 of CTA 2009], or
(b)under section 312 of ITTOIA 2005,
(deductions for expenditure on energy-saving items).
(2C)For the purposes of subsection (2B), whether such a deduction is allowable is to be determined without regard to subsection (1)(e) of the section in question.]
F12(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in s. 28 heading omitted (with effect in accordance with s. 71(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 71(6)
F2Words in s. 28(1) substituted (with effect in accordance with s. 71(8) of the amending Act) by Finance Act 2008 (c. 9), s. 71(2)(a)
F3Word in s. 28(1)(2) inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(7)(a)
F4Words in s. 28(1)(2) substituted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(7)(b)
F5Word in s. 28(1) substituted (with effect in accordance with s. 71(8) of the amending Act) by Finance Act 2008 (c. 9), s. 71(2)(b)
F6Words in s. 28(1) substituted (with effect in accordance with s. 71(8) of the amending Act) by Finance Act 2008 (c. 9), s. 71(2)(c)
F7Word in s. 28(2) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), , Sch. 1 para. 531 (with Sch. 2)
F8Words in s. 28(2) inserted (with effect as mentioned in s. 69(2) of the amending Act) by Finance Act 2001 (c. 9), s. 69(1), Sch. 21 para. 1
F9Word in s. 28(2) substituted (with effect in accordance with s. 71(8) of the amending Act) by Finance Act 2008 (c. 9), s. 71(3)
F10S. 28(2A)-(2C) inserted (with effect in accordance with s. 71(8) of the amending Act) by Finance Act 2008 (c. 9), s. 71(4)
F11Words in s. 28(2B)(a) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 480 (with Sch. 2 Pts. 1, 2)
F12S. 28(3) omitted (with effect in accordance with s. 71(8) of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 71(5)
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