Chwilio Deddfwriaeth

Capital Allowances Act 2001

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Section 577

Schedule 1U.K. Abbreviations and defined expressions

This Atodlen has no associated Nodiadau Esboniadol

Part 1U.K. Abbreviations

FA 1937The Finance Act 1937 (c. 54)
FA 1941The Finance Act 1941 (c. 30)
FA 1956The Finance Act 1956 (c. 54)
FA 1965The Finance Act 1965 (c. 25)
CAA 1968The Capital Allowances Act 1968 (c. 3)
TMA 1970The Taxes Management Act 1970 (c. 9)
FA 1971The Finance Act 1971 (c. 68)
OTA 1975The Oil Taxation Act 1975 (c. 22)
FA 1976The Finance Act 1976 (c. 40)
FA 1982The Finance Act 1982 (c. 39)
FA 1983The Finance Act 1983 (c. 28)
FA 1986The Finance Act 1986 (c. 41)
ICTAThe Income and Corporation Taxes Act 1988 (c. 1)
FA 1989The Finance Act 1989 (c. 26)
CAA 1990The Capital Allowances Act 1990 (c. 1)
TCGA 1992The Taxation of Chargeable Gains Act 1992 (c. 12)
F(No.2)A 1992The Finance (No. 2) Act 1992 (c. 48)
VATA 1994The Value Added Tax Act 1994 (c. 23)
FA 1995The Finance Act 1995 (c. 4)
FA 1997The Finance Act 1997 (c. 16)
FA 1998The Finance Act 1998 (c. 36)
[F1FA 2000 The Finance Act 2000 (c. 17)]
[F1FA 2001 The Finance Act 2001 (c. 9)]
[F1FA 2002 The Finance Act 2002 (c. 23)]
[F2ITEPA 2003The Income Tax (Earnings and Pensions) Act 2003]
[F3ITTOIA 2005The Income Tax (Trading and Other Income) Act 2005]
[F4FA 2004 The Finance Act 2004 (c. 12)]
[F5FA 2006 The Finance Act 2006 (c. 25)]
[F6ITA 2007 The Income Tax Act 2007.]

Textual Amendments

F1Words in Sch. 1 Pt. 1 inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 6

F2Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 255 (with Sch. 7)

F4Words in Sch. 1 Pt. 1 inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 49 (with Sch. 36)

F5Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 84(5)(6) of the amending Act) by Finance Act 2006 (c. 25), s. 84(4)

F6Words in Sch. 1 Pt. 1 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(2) (with Sch. 2)

Part 2U.K. Defined expressions

accounting periodsection 12 of ICTA
additional VAT liabilitysection 547(1)
additional VAT rebatesection 547(2)
F7. . .F7. . .
adjusted net cost (in Chapter 6 of Part 10)section 522
F7. . .F7. . .
[F8AIA qualifying expenditure section 38A]
approved body (in Part 10)section 492
assured tenancysection 490(3)
available qualifying expenditure (in Part 2)section 57
available qualifying expenditure (in Part 7)section 459
available qualifying expenditure (in Part 8)section 473
F7. . .F7. . .
[F9balancing adjustment (in Part 3A)section 360M]
F7. . .F7. . .
[F10balancing adjustment (in Part 4A)section 393M]
balancing adjustment (in Part 10)section 513
F7. . .F7. . .
[F9balancing event (in Part 3A)section 360N]
F7. . .F7. . .
[F11balancing event (in Part 4A)section 393N]
balancing event (in Part 10)section 514
body of persons [F12section 989 of ITA 2007 and] section 832(1) of ICTA
F13. . .F13. . .
F7. . .F7. . .
capital expenditure

section 4 and (in Chapter 2 of Part 1)

section 10(1)

capital sumsection 4
car (in Part 2)section 81
chargeable periodsection 6
F7. . .F7. . .
connected persons (general meaning) [F14section 575]
connected persons (special extended meaning for certain purposes)sections 156, 232, 246(2) and 266(5)
controlsection 574
the Corporation Tax Actssection 831(1) of ICTA
F7. . .F7. . .
development and development order (in Part 5)section 436
disposal event (in Part 2)section 60(2)
disposal event (in Chapter 3 of Part 6)section 443(7)
disposal receipt (in Part 2)section 60
disposal receipt (in Part 5)section 420
disposal receipt (in Chapter 3 of Part 8)section 476(1)
dredgingsection 484(3), (4)
dual resident investing companysection 577(1) and section 404 of ICTA
dwelling-housesection 531(1)
[F15dwelling (in Part 4A)section 393A(4)]
F7. . .F7. . .
F7. . .F7. . .
F7. . .F7. . .
expenditure on the construction of a building (in Part 10)section 493
final chargeable period (in Part 2)section 65
final chargeable period (in Part 7)section 457(5)
final chargeable period (in Part 8)section 471(5) and (6)
first-year qualifying expenditureChapter 4 of Part 2
fixture (in Part 2)section 173(1)
[F16flat (in Part 4A)section 393A(3)]
four-year cut-off (in Chapter 9 of Part 2)section 86(3)
furnished holiday lettings business (in Part 2)section 17
general development order (in Part 5)section 436
F7. . .F7. . .
F7. . .F7. . .
income from patents (in Part 8)section 483 and paragraph 101(5) of Schedule 3
F7. . .F7. . .
F17. . .F17. . .
interest in an oil licence (in Chapter 3 of Part 12)section 552(4)
investment companysection 130 of ICTA
investment asset (in relation to life assurance business)section 545(2)
know-how (in Part 7)section 452(2)
F7. . .F7. . .
[F9lease and related expressions (in Part 3A)section 360Z4]
F7. . .F7. . .
[F18lease and related expressions (in Part 4A)section 393W]
lease and related expressions (in Part 10)section 531
life assurance businesssection 544(5) and section 431(2) of ICTA
long-life asset (in Chapter 10 of Part 2)section 91
long-life asset expenditure (in F19... Part 2)section 90
market valuesection 577(1)
mineral asset (in Part 5)section 397
mineral exploration and access (in Part 5)section 396
mineral extraction trade (in Part 5)section 394(2)
mineral deposits (in Part 5)section 394(3)
normal time limit for amending a tax returnsection 577(1)
noticesection 577(1)
[F20offshore installation (except in Chapter 13 of Part 2) [F21sections 1001 and 1002 of ITA 2007 and] section 837C of ICTA]
oil (in Chapter 3 of Part 12)section 556(3)
oil licence (in Chapter 3 of Part 12)section 552(1)
ordinary [F22property] businesssection 16
overseas property businesssections [F2370A(4) and 832(1) of ICTA and Chapter 2 of Part 3 of ITTOIA 2005] [F24(as applied by section 989 of ITA 2007)]
partial depreciation subsidysection 209
patent rights (in Part 8)section 464(2)
planning permission (in Part 5)section 436
F7. . .F7. . .
[F9proceeds from a balancing event (in Part 3A)section 360O]
F7. . .F7. . .
[F25proceeds from a balancing event (in Part 4A)section 393O]
proceeds from a balancing event (in Part 10)section 515
property businesssection 577(1)
public body (in Chapter 1 of Part 11)section 532(2)
qualifying activity (in Part 2)Chapter 2 of Part 2
[F9qualifying building (in Part 3A)section 360C]
[F26qualifying building (in Part 4A)section 393C]
[F9qualifying business premises (in Part 3A)section 360D]
qualifying dwelling-house (in Part 10)section 490(2) and Chapter 4 of Part 10
F7. . .F7. . .
[F9qualifying expenditure (in Part 3A)section 360B]
qualifying expenditure attributable to a dwelling-house (in Part 10)section 511
[F27qualifying flat (in Part 4A)section 393D]
qualifying hire car (in Part 2)section 82
F7. . .F7. . .
qualifying non-trade expenditure (in Part 8)section 469
qualifying trade expenditure (in Part 8)section 468
F7. . .F7. . .
qualifying trade (in Part 9)section 484(2)
F7. . .F7. . .
F7. . .F7. . .
[F9relevant interest (in Part 3A)Chapter 4 of Part 3A]
F7. . .F7. . .
[F28relevant interest (in Part 4A)Chapter 4 of Part 4A]
relevant interest (in Part 10)Chapter 2 of Part 10
relevant trade (in Part 6)section 439(3)
research and development section [F29437(2) and (3)]
F7. . .F7. . .
[F9residue of qualifying expenditure (in Part 3A)section 360K]
F7. . .F7. . .
[F30residue of qualifying expenditure (in Part 4A)section 393L]
residue of qualifying expenditure attributable to a dwelling-house (in Part 10)section 512
ring fence trade (in Chapter 13 of Part 2)section 162(2)
salesection 572(1) to (3)
sale, time ofsection 572(4)
sale, transfers under PartsF31... 3A,F31... 4A and 10 treated assection 573
sale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10section 559
Schedule A business [F32section 989 of ITA 2007 and] section 832(1) of ICTA
short-life asset (in Part 2)section 83
source of mineral deposits (in Part 5)section 394(5)
special leasing (in Part 2)section 19
[F33special rate expenditure (in Part 2) section 104A]
taxsection 832(3) of ICTA
the Tax ActsSchedule 1 to the Interpretation Act 1978 and section 831 of ICTA
tax advantagesection 577(4)
tax returnsection 3(3)
tax year [F34section 4(2) of ITA 2007 (as applied by section 989 of that Act)]
UK oil licencesection 552(2)
[F35UK property businessF36...Chapter 2 of Part 3 of ITTOIA 2005] [F37(as applied by section 989 of ITA 2007)]
United Kingdom [F38section 1013 of ITA 2007 and section 830(1) of ICTA]
unrelieved qualifying expenditure (in Part 2)section 59
unrelieved qualifying expenditure (in Part 5)section 419
unrelieved qualifying expenditure (in Part 7)section 461
unrelieved qualifying expenditure (in Part 8)section 475
within the charge to tax [F39section 1009 of ITA 2007 and] section 832(1) of ICTA
F7. . .F7. . .
writing-down period (in Part 9)section 487(2)

Textual Amendments

F7Sch. 1 Pt. 2 entries omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 19(2)

F8Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 15

F9Sch. 1 Pt. 2 entries inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 11; S.I. 2007/949, art. 2

F10Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)

F11Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)

F12Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(a) (with Sch. 2)

F14Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(b) (with Sch. 2)

F15Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)

F16Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)

F18Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)

F19Words in Sch. 1 Pt. 2 repealed (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(9)

F20Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 27 para. 11 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 10

F21Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(c) (with Sch. 2)

F24Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(d) (with Sch. 2)

F25Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)

F26Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)

F27Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)

F28Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)

F29Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(e) (with Sch. 2)

F30Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)

F31Word in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 19(3)

F32Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(f) (with Sch. 2)

F33Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 13

F34Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(g) (with Sch. 2)

F36Words in Sch. 1 Pt. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h), Sch. 3 Pt. 1 (with Sch. 2)

F37Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h) (with Sch. 2)

F38Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(i) (with Sch. 2)

F39Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(j) (with Sch. 2)

Yn ôl i’r brig

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