Income and Corporation Taxes Act 1988 | 1988 c. 1 | Act | Corporation Tax Acts applied by 2001 c. 2, s. 270HE (as inserted) | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 2 | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 24(3A)-(3F) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 4(2) | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 24A | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 4(3) | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 37B | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 4(4) | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 39(3B) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 4(5) | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 39A | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 4(6) | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 41(4A) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 4(7) | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 52(5) | words inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 4(8) | Yes | |
Taxation of Chargeable Gains Act 1992 | 1992 c. 12 | s. 103D(3A) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 4(9) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | Pt. 2A | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 2 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 537 heading | word inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(10)(c) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 537 cross-heading | word inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(10)(d) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 1(2)(aa) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(2) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 2(3) | words inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(3) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(2ZA) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(4) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 6E(1)(aa) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(5) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 7(1A) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(6) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 262AB(5) | words inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(7)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 262AB(7) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(7)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 262AEA | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(8) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 270HG | applied (with modifications) by S.I. 2012/3008, reg. 4A (as inserted) | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 11 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 536(1) | words inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(9)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 536(6) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(9)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 537(1) | word inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(10)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 537(2)(b)(ii) | word inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(10)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 538A | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(11) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 544(1) | words inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(12) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 546(aa) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(13) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 573(1) | word inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(14) | Yes | |
Income Tax (Trading and Other Income) Act 2005 | 2005 c. 5 | s. 96A(3A) | words inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 5(2) | Yes | |
Income Tax (Trading and Other Income) Act 2005 | 2005 c. 5 | s. 96B(5)(a) | word inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 5(3) | Yes | |
Income Tax Act 2007 | 2007 c. 3 | s. 123(2A) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 6 | Yes | |
Corporation Tax Act 2009 | 2009 c. 4 | s. 1147(8) | words inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 7(2) | Yes | |
Corporation Tax Act 2009 | 2009 c. 4 | s. 1233 | restricted by 2001 c. 2 s. 270HE (as inserted) | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 2 | Yes | |
Corporation Tax Act 2009 | 2009 c. 4 | s. 1233(1) | words inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 7(3)(a) | Yes | |
Corporation Tax Act 2009 | 2009 c. 4 | s. 1233(2) | words inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 7(3)(b) | Yes | |
Finance Act 2009 | 2009 c. 10 | Sch. 61 para. 14(2)(b) | substituted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 8(2)(a) | Yes | |
Finance Act 2009 | 2009 c. 10 | Sch. 61 para. 14(3)(b) | words inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 8(2)(b) | Yes | |
Finance Act 2009 | 2009 c. 10 | Sch. 61 para. 14(3)(c) and word | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 8(2)(c) | Yes | |
Finance Act 2009 | 2009 c. 10 | Sch. 61 para. 16(2)(b) | substituted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 8(3)(a) | Yes | |
Finance Act 2009 | 2009 c. 10 | Sch. 61 para. 16(4) | words substituted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 8(3)(b) | Yes | |
Finance Act 2009 | 2009 c. 10 | Sch. 61 para. 16(5)(b) and word | omitted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 8(3)(c) | Yes | |
Finance Act 2009 | 2009 c. 10 | Sch. 61 para. 16(6)(b) and word | omitted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 8(3)(d) | Yes | |
Finance Act 2009 | 2009 c. 10 | Sch. 61 para. 17(2)(b) | substituted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 8(4)(a) | Yes | |
Finance Act 2009 | 2009 c. 10 | Sch. 61 para. 17(4) | words substituted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 8(4)(b) | Yes | |
Finance Act 2009 | 2009 c. 10 | Sch. 61 para. 17(5)(b) and word | omitted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 8(4)(c) | Yes | |
Finance Act 2009 | 2009 c. 10 | Sch. 61 para. 17(6)(b) and word | omitted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 8(4)(d) | Yes | |
Corporation Tax Act 2010 | 2010 c. 4 | s. 682(3) | words substituted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 9(2) | Yes | |
Corporation Tax Act 2010 | 2010 c. 4 | s. 699(3) | words substituted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 9(3) | Yes | |
Finance Act 2012 | 2012 c. 14 | s. 78(3) | words inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 10 | Yes | |