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Capital Allowances Act 2001
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Alternative versions:
- 22/03/2001- Amendment
- 11/05/2001- Amendment
- 06/04/2003- Amendment
- 10/07/2003- Amendment
- 22/07/2004- Amendment
- 06/04/2005- Amendment
- 07/04/2005- Amendment
- 18/04/2005- Amendment
- 06/04/2006- Amendment
- 19/07/2006- Amendment
- 06/04/2007- Amendment
- 11/04/2007- Amendment
- 21/07/2008- Amendment
- 01/04/2009- Amendment
- 21/07/2009- Amendment
- 01/04/2010- Amendment
- 19/07/2011- Amendment
- 17/07/2012- Amendment
- 17/07/2014- Amendment
- 26/03/2015- Amendment
- 16/11/2017- Amendment
- 10/06/2021- Amendment
- 11/07/2023- Amendment
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Schedule 1.
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Section 577
Schedule 1U.K. Abbreviations and defined expressions
This schedule has no associated Explanatory Notes
Part 1U.K. Abbreviations
| [F1FA followed by a year | The Finance Act of that year] |
| [F1F(No.2)A followed by a year | The Finance (No.2) Act of that year.] |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| CAA 1968 | The Capital Allowances Act 1968 (c. 3) |
| TMA 1970 | The Taxes Management Act 1970 (c. 9) |
| F2. . . | F2. . . |
| OTA 1975 | The Oil Taxation Act 1975 (c. 22) |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| ICTA | The Income and Corporation Taxes Act 1988 (c. 1) |
| F2. . . | F2. . . |
| CAA 1990 | The Capital Allowances Act 1990 (c. 1) |
| TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12) |
| F2. . . | F2. . . |
| VATA 1994 | The Value Added Tax Act 1994 (c. 23) |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| [F3ITEPA 2003 | The Income Tax (Earnings and Pensions) Act 2003] |
| [F4ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005] |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| [F5ITA 2007 | The Income Tax Act 2007.] |
| [F6CTA 2009 | The Corporation Tax Act 2009] |
| [F7CTA 2010 | The Corporation Tax Act 2010] |
Textual Amendments
F1Words in Sch. 1 Pt. 1 inserted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(3)
F2Words in Sch. 1 Pt. 1 omitted (21.7.2009) by virtue of Finance Act 2009 (c. 10), s. 126(4)
F3Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 255 (with Sch. 7)
F4Words in Sch. 1 Pt. 1 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(2) (with Sch. 2)
F5Words in Sch. 1 Pt. 1 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(2) (with Sch. 2)
F6Words in Sch. 1 Pt. 1 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(2) (with Sch. 2 Pts. 1, 2)
F7Words in Sch. 1 Pt. 1 inserted (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(2) (with Sch. 2)
Part 2U.K. Defined expressions
| accounting period | [F8Chapter 2 of Part 2 of CTA 2009] |
| additional VAT liability | section 547(1) |
| additional VAT rebate | section 547(2) |
| F9. . . | F9. . . |
| adjusted net cost (in Chapter 6 of Part 10) | section 522 |
| F9. . . | F9. . . |
| [F10AIA qualifying expenditure | section 38A] |
| [F11applicable CO2 emissions figure (in Part 2) | section 268C] |
| approved body (in Part 10) | section 492 |
| assured tenancy | section 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 |
| F9. . . | F9. . . |
| [F12balancing adjustment (in Part 3A) | section 360M] |
| F9. . . | F9. . . |
| F13. . . | F13. . . |
| balancing adjustment (in Part 10) | section 513 |
| F9. . . | F9. . . |
| [F12balancing event (in Part 3A) | section 360N] |
| F9. . . | F9. . . |
| F13. . . | F13. . . |
| balancing event (in Part 10) | section 514 |
| [F14basic 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 | [F15section 989 of ITA 2007 and] [F16section 1119 of CTA 2010] |
| F17. . . | F17. . . |
| F9. . . | F9. . . |
| capital expenditure | section 4 and (in Chapter 2 of Part 1) section 10(1) |
| capital sum | section 4 |
| car (in Part 2) | [F18section 268A] |
| [F19the charge to corporation tax on income | section 2(3) of CTA 2009 (as applied by [F20section 1119 of CTA 2010])] |
| chargeable period | section 6 |
| F9. . . | F9. . . |
| connected persons (general meaning) | [F21section 575] |
| connected persons (special extended meaning for certain purposes) | sections 156, 232, 246(2) and 266(5) |
| control | section 574 |
| [F22the corporate partner calculation (in relation to a trade carried on by a Northern Ireland firm) | section 6D(3)] |
| the Corporation Tax Acts | section 831(1) of ICTA |
| F9. . . | F9. . . |
| 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) |
| dredging | section 484(3), (4) |
| dual resident investing company | section 577(1) and [F23section 949 of CTA 2010] |
| dwelling-house | section 531(1) |
| F13. . . | F13. . . |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| [F24EEA furnished holiday lettings business | section 17B] |
| [F11electrically-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 expenditure | Chapter 4 of Part 2 |
| fixture (in Part 2) | section 173(1) |
| F25. . . | F25. . . |
| F13. . . | F13. . . |
| F26. . . | F26. . . |
| F27. . . | F27. . . |
| general development order (in Part 5) | section 436 |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| [F11hire car for a disabled person (in Part 2) | section 268D] |
| [F14I - 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 |
| F9. . . | F9. . . |
| F28. . . | F28. . . |
| [F14insurance 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 company | section 130 of ICTA |
| investment asset (in relation to life assurance business) | section 545(2) |
| know-how (in Part 7) | section 452(2) |
| F9. . . | F9. . . |
| [F12lease and related expressions (in Part 3A) | section 360Z4] |
| F9. . . | F9. . . |
| F13. . . | F13. . . |
| lease and related expressions (in Part 10) | section 531 |
| F29. . . | F29. . . |
| long-life asset (in Chapter 10 of Part 2) | section 91 |
| long-life asset expenditure (in F30... Part 2) | section 90 |
| [F14long-term business | section 63(1) of FA 2012 (as applied by section 141(2) of that Act)] |
| market value | section 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) |
| [F11motor cycle (in Part 2) | section 268A] |
| [F22NI rate activity | section 6C] |
| [F22NIRE company | section 6A] |
| [F14non-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 return | section 577(1) |
| [F22Northern Ireland Chapter 6 firm | section 6B(3)] |
| [F22Northern Ireland Chapter 7 firm | section 6B(4)] |
| [F22Northern Ireland firm | section 6B(2)] |
| [F22[F31an SME (Northern Ireland employer) company] | section 6A] |
| notice | section 577(1) |
| [F32offshore installation (except in Chapter 13 of Part 2) | [F33sections 1001 and 1002 of ITA 2007 and] [F34section 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) |
| [F24ordinary overseas property business | section 17A] |
| [F24ordinary UK property business | section 16] |
| F27. . . | F27. . . |
| overseas property business | [F35Chapter 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 [F36section 1119 of CTA 2010])] |
| partial depreciation subsidy | section 209 |
| patent rights (in Part 8) | section 464(2) |
| planning permission (in Part 5) | section 436 |
| F9. . . | F9. . . |
| [F12proceeds from a balancing event (in Part 3A) | section 360O] |
| F9. . . | F9. . . |
| F13. . . | F13. . . |
| proceeds from a balancing event (in Part 10) | section 515 |
| property business | section 577(1) |
| public body (in Chapter 1 of Part 11) | section 532(2) |
| qualifying activity (in Part 2) | Chapter 2 of Part 2 |
| [F12qualifying building (in Part 3A) | section 360C] |
| F13. . . | F13. . . |
| [F12qualifying business premises (in Part 3A) | section 360D] |
| qualifying dwelling-house (in Part 10) | section 490(2) and Chapter 4 of Part 10 |
| F9. . . | F9. . . |
| [F11qualifying emissions certificate (in Part 2) | section 268C] |
| [F12qualifying expenditure (in Part 3A) | section 360B] |
| qualifying expenditure attributable to a dwelling-house (in Part 10) | section 511 |
| F13. . . | F13. . . |
| qualifying hire car (in Part 2) | section 82 |
| F9. . . | F9. . . |
| qualifying non-trade expenditure (in Part 8) | section 469 |
| qualifying trade expenditure (in Part 8) | section 468 |
| F9. . . | F9. . . |
| qualifying trade (in Part 9) | section 484(2) |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| F37. . . | F37. . . |
| [F38relevant cut-off (in Chapter 9 of Part 2) | section 86(3)] |
| [F12relevant interest (in Part 3A) | Chapter 4 of Part 3A] |
| F9. . . | F9. . . |
| F13. . . | F13. . . |
| relevant interest (in Part 10) | Chapter 2 of Part 10 |
| relevant trade (in Part 6) | section 439(3) |
| research and development | section [F39437(2) and (3)] |
| F9. . . | F9. . . |
| [F12residue of qualifying expenditure (in Part 3A) | section 360K] |
| F9. . . | F9. . . |
| F13. . . | F13. . . |
| 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) |
| sale | section 572(1) to (3) |
| sale, time of | section 572(4) |
| sale, transfers under PartsF40... 3A,F40... F41... and 10 treated as | section 573 |
| sale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10 | section 559 |
| F42. . . | F42. . . |
| 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 |
| [F43special rate expenditure (in Part 2) | section 104A] |
| [F44special tax site | section 573A] |
| tax | [F45section 1119 of CTA 2010] |
| the Tax Acts | Schedule 1 to the Interpretation Act 1978 and section 831 of ICTA |
| tax advantage | section 577(4) |
| tax return | section 3(3) |
| tax year | [F46section 4(2) of ITA 2007 (as applied by section 989 of that Act)] |
| [F24UK furnished holiday lettings business | section 17] |
| UK oil licence | section 552(2) |
| [F47UK property business | F48...Chapter 2 of Part 3 of ITTOIA 2005] [F49(as applied by section 989 of ITA 2007)] [F50and Chapter 2 of Part 4 of CTA 2009 (as applied by [F51section 1119 of CTA 2010])] |
| United Kingdom | [F52section 1013 of ITA 2007 and [F53section 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 | [F54section 1009 of ITA 2007 and] [F55section 1167 of CTA 2010] |
| F9. . . | F9. . . |
| writing-down period (in Part 9) | section 487(2) |
Textual Amendments
F8Words 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)
F9Sch. 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)
F10Words 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
F11Words 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)
F12Sch. 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
F13Sch. 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)
F14Sch. 1 Pt. 2 entries inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 107(3)
F15Words 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)
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)(a) (with Sch. 2)
F17Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(a), 5; S.I. 2005/1126, art. 2(2)(h)(i)
F18Words 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)
F19Words 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)
F20Words 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)
F21Words 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)
F22Words 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
F23Words 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)
F24Sch. 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)
F25Words in Sch. 1 Pt. 2 omitted (11.7.2023) by virtue of Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 16(a)
F26Sch. 1: entry omitted (19.7.2011) by virtue of Finance Act 2011 (c. 11), s. 12(6)(b)
F27Sch. 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)
F28Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(b), 5; S.I. 2005/1126, art. 2(2)(h)(i)
F29Sch. 1 Pt. 2 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 107(2)
F30Words 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)
F31Words in Sch. 1 substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(j)
F32Words 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
F33Words 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)
F34Words 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)
F35Words 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)
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)(e) (with Sch. 2)
F37Words in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 1 para. 33 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 1 para. 17
F38Words in Sch. 1 inserted (19.7.2011) by Finance Act 2011 (c. 11), s. 12(6)(a)
F39Words 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)
F40Word 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)
F41Word 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)
F42Sch. 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)
F43Words 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
F44Words in Sch. 1 Pt. 2 inserted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 16(b)
F45Words 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)
F46Words 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)
F47Words in Sch. 1 Pt. 2 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(3)(c) (with Sch. 2)
F48Words 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)
F49Words 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)
F50Words 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)
F51Words 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)
F52Words 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)
F53Words 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)
F54Words 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)
F55Words 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)
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Explanatory Notes
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
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.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
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