Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7

Part 2 U.K. Plant and machinery allowances

Modifications etc. (not altering text)

C2 Pt. 2 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 12 (with Sch. 10 para. 17(1)); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)

C3 Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 10, 22 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1

C4 Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 9(2), 21(2) (with s. 38(2)); S.I. 2004/2575, art. 2(1) , Sch. 1

C5 Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 4 ; S.I. 2004/2575 , art. 2(1) , Sch. 1

C6 Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19

C7 Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35

C8 Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37

C9 Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24

C10 Pt. 2 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 73(7)-(11) (with s. 73(6))

Chapter 8 U.K. Cars, etc.

Cars above the cost threshold U.K.

F1 74 Single asset pool U.K.

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Textual Amendments

F1 Ss. 74-79 omitted (with effect in accordance with Sch. 11 paras. 26-29 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 4 (with Sch. 11 paras. 30-32)

F1 75 General limit on amount of writing-down allowance U.K.

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Textual Amendments

F1 Ss. 74-79 omitted (with effect in accordance with Sch. 11 paras. 26-29 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 4 (with Sch. 11 paras. 30-32)

F1 76 Limit where part of expenditure met by another person U.K.

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Textual Amendments

F1 Ss. 74-79 omitted (with effect in accordance with Sch. 11 paras. 26-29 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 4 (with Sch. 11 paras. 30-32)

F1 77 Car used partly for purposes other than those of qualifying activity U.K.

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Textual Amendments

F1 Ss. 74-79 omitted (with effect in accordance with Sch. 11 paras. 26-29 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 4 (with Sch. 11 paras. 30-32)

F1 78 Effect of partial depreciation subsidy U.K.

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Textual Amendments

F1 Ss. 74-79 omitted (with effect in accordance with Sch. 11 paras. 26-29 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 4 (with Sch. 11 paras. 30-32)

F1 79 Cases where Chapter 17 (anti-avoidance) applies U.K.

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Textual Amendments

F1 Ss. 74-79 omitted (with effect in accordance with Sch. 11 paras. 26-29 to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 4 (with Sch. 11 paras. 30-32)

Vehicles provided for purposes of employment or office U.K.

80 Vehicles provided for purposes of employment or office U.K.

F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 S. 80 repealed (with effect as mentioned in s. 59(3)(4) of the amending Act) by Finance Act 2001 (c. 9), s. 59(2), 110, Sch. 33 Pt. 2(1) Note

Interpretation U.K.

F3 81 Extended meaning of “car” U.K.

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Textual Amendments

F3 S. 81 omitted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 5 (with Sch. 11 paras. 30-32, 68)

F4 82 Qualifying hire cars U.K.

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Textual Amendments

F4 S. 82 omitted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 5 (with Sch. 11 paras. 30-32, 68)