Point in time view as at 06/04/2024.
Capital Allowances Act 2001, Cross Heading: List of provisions outside this Chapter about disposal values 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.
The provisions of this Part referred to in section 60(1)(b) are—
| section 68 | hire-purchase etc.: disposal value on cessation of notional ownership |
| [F1section 70E | long funding leases: disposal events and disposal values] |
| sections 72 and 73 | grant of new software right: disposal value |
| F2. . . | F2. . . |
| sections 88 and 89 | short-life assets: disposal at under-value or to connected person |
| [F3section 104E | special rate expenditure: avoidance cases] |
| sections 108, 111 and 114 | overseas leasing: disposal values in various cases |
| sections 132 and 143 | ships: ship used for overseas leasing etc.; attribution of amount where balancing charge deferred |
| section 171 | oil production sharing contracts: disposal values on cessation of ownership |
| sections 196 and 197 | fixtures: disposal values on cessation of notional ownership and in avoidance cases |
| section 208 | effect of significant reduction in use of plant or machinery for purposes of qualifying activity |
| [F4section 208A | cars: disposal value in avoidance cases] |
| section 211 | effect of payment of partial depreciation subsidy |
| F5. . . | F5. . . |
| [F6section 218ZB | disposal of plant or machinery in avoidance cases] |
| [F7sections 228K to 228M | Disposal of plant or machinery subject to lease where income retained] |
| section 229 | hire-purchase: disposal values in finance leasing and anti-avoidance cases |
| sections 238 and 239 | additional VAT rebates |
Textual Amendments
F1Words in s. 66 inserted (with effect in accordance with Sch. 32 para. 8 to the amending Act) by Finance Act 2009 (c. 10), Sch. 32 para. 6
F2S. 66 entry omitted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1), 29(2) to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 18(a) (with Sch. 11 paras. 30-32)
F3Words in s. 66 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 6
F4Words in s. 66 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. 18(b) (with Sch. 11 paras. 30-32)
F5S. 66 entry omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(5)
F6Words in s. 66 inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(10)
F7Words in s. 66 inserted (with effect in accordance with s. 84(5)(6) of the amending Act) by Finance Act 2006 (c. 25), s. 84(2)
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