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Changes that affect | Made by | |||||||
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Sort by Changed Legislation | Sort by Year and Number | Changed Provision | Type of effect![]() | Sort by Affecting Legislation Title | Sort by Year and Number | Affecting Provision | Sort
by Changes made to website text![]() | Note |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45E(1)(a) | word substituted | Finance Act 2008 | 2008 c. 9 | s. 78(2) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45E(1)(a) | word substituted | Finance Act 2013 | 2013 c. 29 | s. 69 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45E(1)(a) | word substituted | The Capital Allowances Act 2001 (Extension of first-year allowances) (Amendment) Order 2015 | 2015 No. 60 | art. 5 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45E(1)(a) | word substituted | The Capital Allowances Act 2001 (Extension of First-year Allowances) (Amendment) Order 2017 | 2017 No. 1304 | art. 2(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45E(1)(a) | word substituted | The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021 | 2021 No. 120 | art. 5 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45E(1A) | inserted | Finance Act 2014 | 2014 c. 26 | s. 64(4) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45E(4) | words inserted | Finance Act 2008 | 2008 c. 9 | s. 78(4) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45EA | inserted | Finance (No. 2) Act 2017 | 2017 c. 32 | s. 38(3) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45EA(3) | word substituted | Finance Act 2019 | 2019 c. 1 | s. 34 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45EA(3)(a) | word substituted | Finance (No. 2) Act 2023 | 2023 c. 30 | s. 9 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45EA(3)(a) | word substituted | Finance Act 2025 | 2025 c. 8 | s. 24 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45EA(3)(b) | word substituted | Finance (No. 2) Act 2023 | 2023 c. 30 | s. 9 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45EA(3)(b) | word substituted | Finance Act 2025 | 2025 c. 8 | s. 24 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45F | inserted | Finance Act 2002 | 2002 c. 23 | Sch. 21 para. 3 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45F(3) | words substituted | Corporation Tax Act 2010 | 2010 c. 4 | Sch. 1 para. 325 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45G | inserted | Finance Act 2002 | 2002 c. 23 | Sch. 21 para. 4 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45H-45J | inserted | Finance Act 2003 | 2003 c. 14 | Sch. 30 para. 3 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45H-45J | repealed | Finance Act 2019 | 2019 c. 1 | s. 33(1)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45H(2) | modified | Finance Act 2003 | 2003 c. 14 | Sch. 30 para. 7 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45K-45N | inserted | Finance Act 2012 | 2012 c. 14 | Sch. 11 para. 3 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45K(1)(b) | words substituted | Finance Act 2014 | 2014 c. 26 | s. 64(5)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45K(1)(b) | words substituted | Finance Act 2016 | 2016 c. 24 | s. 69 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45K(1)(b) | words omitted | The Capital Allowances Act 2001 (Amendment of Section 45K) Order 2020 | 2020 No. 260 | art. 2(2)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45K(1)(b) | words inserted | The Capital Allowances Act 2001 (Amendment of Section 45K) Order 2020 | 2020 No. 260 | art. 2(2)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45K(1A) | inserted | Finance Act 2014 | 2014 c. 26 | s. 64(5)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45K(8A)(8B) | inserted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 3 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45M(1) | words substituted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 4(2) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45M(3)(a) | words substituted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 4(3) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45M(4)(a) | words substituted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 4(4)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45M(4)(ba)-(bc) | inserted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 4(4)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45M(4A) | inserted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 4(5) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45M(6) | omitted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 4(6) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45M(7A) | inserted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 4(7) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45M(12) | word substituted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 4(8)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45M(12) | words substituted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 4(8)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45M(12) | words inserted | The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 | 2020 No. 1499 | reg. 3(3) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45M(15)(c) | substituted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 4(9) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45N(1) | words substituted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 5(2)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45N(1) | words substituted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 5(2)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45N(3A) | inserted | Finance Act 2014 | 2014 c. 26 | Sch. 13 para. 5(3) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45O-45R | inserted | Finance Act 2021 | 2021 c. 26 | Sch. 22 para. 3 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45O-45R | words substituted | Finance (No. 2) Act 2023 | 2023 c. 30 | Sch. 23 para. 11(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45O(5) | words substituted | Finance (No. 2) Act 2023 | 2023 c. 30 | s. 332(2)(4) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45O(7) | words substituted | Finance Act 2022 | 2022 c. 3 | Sch. 16 para. 2 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45Q(1)(b) | words substituted | Finance (No. 2) Act 2023 | 2023 c. 30 | Sch. 23 para. 12(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45Q(2) | words substituted | Finance (No. 2) Act 2023 | 2023 c. 30 | Sch. 23 para. 12(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45Q(3) | words substituted | Finance (No. 2) Act 2023 | 2023 c. 30 | Sch. 23 para. 12(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45R(3A)-(3C) | inserted | Finance Act 2022 | 2022 c. 3 | Sch. 16 para. 3(3) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45R(4) | words inserted | Finance Act 2022 | 2022 c. 3 | Sch. 16 para. 3(4) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 45R(5) | words inserted | Finance Act 2022 | 2022 c. 3 | Sch. 16 para. 3(5) | Yes |