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Capital Allowances Act 2001

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Point in time view as at 16/11/2017.

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Part 2U.K. Defined expressions

accounting period [F1Chapter 2 of Part 2 of CTA 2009]
additional VAT liabilitysection 547(1)
additional VAT rebatesection 547(2)
F2. . .F2. . .
adjusted net cost (in Chapter 6 of Part 10)section 522
F2. . .F2. . .
[F3AIA qualifying expenditure section 38A]
[F4applicable CO2 emissions figure (in Part 2) section 268C]
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
F2. . .F2. . .
[F5balancing adjustment (in Part 3A)section 360M]
F2. . .F2. . .
F6. . .F6. . .
balancing adjustment (in Part 10)section 513
F2. . .F2. . .
[F5balancing event (in Part 3A)section 360N]
F2. . .F2. . .
F6. . .F6. . .
balancing event (in Part 10)section 514
[F7basic life assurance and general annuity business sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)]
body of persons [F8section 989 of ITA 2007 and] [F9section 1119 of CTA 2010]
F10. . .F10. . .
F2. . .F2. . .
capital expenditure

section 4 and (in Chapter 2 of Part 1)

section 10(1)

capital sumsection 4
car (in Part 2) [F11section 268A]
[F12the charge to corporation tax on income section 2(3) of CTA 2009 (as applied by [F13section 1119 of CTA 2010])]
chargeable periodsection 6
F2. . .F2. . .
connected persons (general meaning) [F14section 575]
connected persons (special extended meaning for certain purposes)sections 156, 232, 246(2) and 266(5)
controlsection 574
[F15the corporate partner calculation (in relation to a trade carried on by a Northern Ireland firm) section 6D(3)]
the Corporation Tax Actssection 831(1) of ICTA
F2. . .F2. . .
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 [F16section 949 of CTA 2010]
dwelling-housesection 531(1)
F6. . .F6. . .
F2. . .F2. . .
F2. . .F2. . .
F2. . .F2. . .
[F17EEA furnished holiday lettings business section 17B]
[F4electrically-propelled (in Part 2) section 268B]
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)
F6. . .F6. . .
F18. . .F18. . .
F19. . .F19. . .
general development order (in Part 5)section 436
F2. . .F2. . .
F2. . .F2. . .
[F4hire car for a disabled person (in Part 2) section 268D]
[F7I - E rules section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act)]
income from patents (in Part 8)section 483 and paragraph 101(5) of Schedule 3
F2. . .F2. . .
F20. . .F20. . .
[F7insurance company section 65 of FA 2012 (as applied by section 141(2) of that Act]
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)
F2. . .F2. . .
[F5lease and related expressions (in Part 3A)section 360Z4]
F2. . .F2. . .
F6. . .F6. . .
lease and related expressions (in Part 10)section 531
F21. . .F21. . .
long-life asset (in Chapter 10 of Part 2)section 91
long-life asset expenditure (in F22... Part 2)section 90
[F7long-term business section 63(1) of FA 2012 (as applied by section 141(2) of that Act)]
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)
[F4motor cycle (in Part 2) section 268A]
[F15NI rate activity section 6C]
[F15NIRE company section 6A]
[F7non-BLAGAB long-term business sections 66 and 67 of FA 2012 (as applied by section 141(2) of that Act)]
normal time limit for amending a tax returnsection 577(1)
[F15Northern Ireland Chapter 6 firm section 6B(3)]
[F15Northern Ireland Chapter 7 firm section 6B(4)]
[F15Northern Ireland firm section 6B(2)]
[F15[F23an SME (Northern Ireland employer) company]section 6A]
noticesection 577(1)
[F24offshore installation (except in Chapter 13 of Part 2) [F25sections 1001 and 1002 of ITA 2007 and] [F26section 1132 of CTA 2010]]
oil (in Chapter 3 of Part 12)section 556(3)
oil licence (in Chapter 3 of Part 12)section 552(1)
[F17ordinary overseas property business section 17A]
[F17ordinary UK property business section 16]
F19. . .F19. . .
overseas property business [F27Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by [F28section 1119 of CTA 2010])]
partial depreciation subsidysection 209
patent rights (in Part 8)section 464(2)
planning permission (in Part 5)section 436
F2. . .F2. . .
[F5proceeds from a balancing event (in Part 3A)section 360O]
F2. . .F2. . .
F6. . .F6. . .
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
[F5qualifying building (in Part 3A)section 360C]
F6. . .F6. . .
[F5qualifying business premises (in Part 3A)section 360D]
qualifying dwelling-house (in Part 10)section 490(2) and Chapter 4 of Part 10
F2. . .F2. . .
[F4qualifying emissions certificate (in Part 2) section 268C]
[F5qualifying expenditure (in Part 3A)section 360B]
qualifying expenditure attributable to a dwelling-house (in Part 10)section 511
F6. . .F6. . .
qualifying hire car (in Part 2)section 82
F2. . .F2. . .
qualifying non-trade expenditure (in Part 8)section 469
qualifying trade expenditure (in Part 8)section 468
F2. . .F2. . .
qualifying trade (in Part 9)section 484(2)
F2. . .F2. . .
F2. . .F2. . .
[F29related 51% group company section 279F of CTA 2010 (as applied by 1119 of that Act).]
[F30relevant cut-off (in Chapter 9 of Part 2) section 86(3)]
[F5relevant interest (in Part 3A)Chapter 4 of Part 3A]
F2. . .F2. . .
F6. . .F6. . .
relevant interest (in Part 10)Chapter 2 of Part 10
relevant trade (in Part 6)section 439(3)
research and development section [F31437(2) and (3)]
F2. . .F2. . .
[F5residue of qualifying expenditure (in Part 3A)section 360K]
F2. . .F2. . .
F6. . .F6. . .
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 PartsF32... 3A,F32... F33... and 10 treated assection 573
sale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10section 559
F34. . .F34. . .
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
[F35special rate expenditure (in Part 2) section 104A]
tax [F36section 1119 of CTA 2010]
the Tax ActsSchedule 1 to the Interpretation Act 1978 and section 831 of ICTA
tax advantagesection 577(4)
tax returnsection 3(3)
tax year [F37section 4(2) of ITA 2007 (as applied by section 989 of that Act)]
[F17UK furnished holiday lettings business section 17]
UK oil licencesection 552(2)
[F38UK property businessF39...Chapter 2 of Part 3 of ITTOIA 2005] [F40(as applied by section 989 of ITA 2007)] [F41and Chapter 2 of Part 4 of CTA 2009 (as applied by [F42section 1119 of CTA 2010])]
United Kingdom [F43section 1013 of ITA 2007 and [F44section 1170 of CTA 2010]]
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 [F45section 1009 of ITA 2007 and] [F46section 1167 of CTA 2010]
F2. . .F2. . .
writing-down period (in Part 9)section 487(2)

Textual Amendments

F1Words in Sch. 1 Pt. 2 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. 522(3)(a) (with Sch. 2 Pts. 1, 2)

F2Sch. 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)

F3Words 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

F4Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 23(3) (with Sch. 11 paras. 30-32)

F5Sch. 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

F6Sch. 1 Pt. 2 entries omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(8) (with Sch. 39 paras. 41, 42)

F7Sch. 1 Pt. 2 entries inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 107(3)

F8Words 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)

F9Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(a) (with Sch. 2)

F11Words in Sch. 1 Pt. 2 substituted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 23(2) (with Sch. 11 paras. 30-32)

F12Words in Sch. 1 Pt. 2 inserted (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. 522(3)(b) (with Sch. 2 Pts. 1, 2)

F13Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(b) (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)

F15Words in Sch. 1 Pt. 2 Table inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 18

F16Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(c) (with Sch. 2)

F17Sch. 1 Pt. 2: entries inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(17)(b)

F18Sch. 1: entry omitted (19.7.2011) by virtue of Finance Act 2011 (c. 11), s. 12(6)(b)

F19Sch. 1 Pt. 2: entries omitted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 14 para. 12(17)(a)

F21Sch. 1 Pt. 2 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 107(2)

F22Words 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)

F23Words in Sch. 1 substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(j)

F24Words 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

F25Words 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)

F26Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(d) (with Sch. 2)

F27Words in Sch. 1 Pt. 2 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. 522(3)(c) (with Sch. 2 Pts. 1, 2)

F28Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(e) (with Sch. 2)

F29Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 1 para. 21 of the amending Act) by Finance Act 2014 (c. 26), Sch. 1 para. 9

F30Words in Sch. 1 inserted (19.7.2011) by Finance Act 2011 (c. 11), s. 12(6)(a)

F31Words 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)

F32Word 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)

F33Word in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 39 para. 40 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 39 para. 38(9) (with Sch. 39 paras. 41, 42)

F34Sch. 1 Pt. 2 entry repealed (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. 522(3)(d), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)

F35Words 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

F36Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(f) (with Sch. 2)

F37Words 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)

F39Words 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)

F40Words 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)

F41Words in Sch. 1 Pt. 2 inserted (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. 522(3)(e) (with Sch. 2 Pts. 1, 2)

F42Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(g) (with Sch. 2)

F43Words 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)

F44Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(h) (with Sch. 2)

F45Words 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)

F46Words in Sch. 1 Pt. 2 substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 365(3)(i) (with Sch. 2)

Yn ôl i’r brig

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