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Changes over time for: Section 51E


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 06/04/2024.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 51E.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[51EFourth restriction: other companies under common controlU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies in relation to two or more companies which in a financial year are—
(a)controlled by the same person (see section 51F), and
(b)related to one another (see section 51G),
and in relation to which to neither section 51C nor section 51D applies.
(2)The companies are entitled to a single annual investment allowance between them in respect of the relevant AIA qualifying expenditure.
(3)The companies may allocate the annual investment allowance to the relevant AIA qualifying expenditure as they think fit.
(4)The relevant AIA qualifying expenditure is the AIA qualifying expenditure incurred by the companies in chargeable periods ending in the financial year mentioned in subsection (1).]
Textual Amendments
Modifications etc. (not altering text)
Yn ôl i’r brig