Point in time view as at 17/07/2012.
Capital Allowances Act 2001, Cross Heading:
Amendments, repeals, citation
etc.
is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Schedule 2 contains consequential amendments.
(1)This Act has effect—
(a)for income tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 6th April 2001, and
(b)for corporation tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 1st April 2001.
(2)References in this Act to a chargeable period to which this Act applies are to the chargeable periods given in subsection (1).
(3)Subsection (1) is subject to Schedule 3, which contains transitional provisions and savings.
Schedule 4 contains repeals.
This Act may be cited as the Capital Allowances Act 2001.
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