- Latest available (Revised)
- Point in Time (19/07/2013)
- Original (As enacted)
Capital Allowances Act 2001
You are here:
- UK Public General Acts
- 2001 c. 2
- Schedule 1
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
Opening Options
More Resources
Changes over time for: Schedule 1
Version Superseded: 17/07/2014
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
- 19/07/2013
Point in time - 17/07/2014- Amendment
- 26/03/2015- Amendment
- 16/11/2017- Amendment
- 10/06/2021- Amendment
- 11/07/2023- Amendment
Status:
Point in time view as at 19/07/2013.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Schedule 1.
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.
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 |
| 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 [F22section 949 of CTA 2010] |
| dwelling-house | section 531(1) |
| F13. . . | F13. . . |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| [F23EEA 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) |
| F13. . . | F13. . . |
| F24. . . | F24. . . |
| F25. . . | F25. . . |
| 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. . . |
| F26. . . | F26. . . |
| [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 |
| F27. . . | F27. . . |
| long-life asset (in Chapter 10 of Part 2) | section 91 |
| long-life asset expenditure (in F28... 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] |
| [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) |
| notice | section 577(1) |
| [F29offshore installation (except in Chapter 13 of Part 2) | [F30sections 1001 and 1002 of ITA 2007 and] [F31section 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) |
| [F23ordinary overseas property business | section 17A] |
| [F23ordinary UK property business | section 16] |
| F25. . . | F25. . . |
| overseas property business | [F32Chapter 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 [F33section 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. . . |
| [F34relevant 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 [F35437(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 PartsF36... 3A,F36... F37... 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 |
| F38. . . | F38. . . |
| 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 |
| [F39special rate expenditure (in Part 2) | section 104A] |
| tax | [F40section 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 | [F41section 4(2) of ITA 2007 (as applied by section 989 of that Act)] |
| [F23UK furnished holiday lettings business | section 17] |
| UK oil licence | section 552(2) |
| [F42UK property business | F43...Chapter 2 of Part 3 of ITTOIA 2005] [F44(as applied by section 989 of ITA 2007)] [F45and Chapter 2 of Part 4 of CTA 2009 (as applied by [F46section 1119 of CTA 2010])] |
| United Kingdom | [F47section 1013 of ITA 2007 and [F48section 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 | [F49section 1009 of ITA 2007 and] [F50section 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 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)
F23Sch. 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)
F24Sch. 1: entry omitted (19.7.2011) by virtue of Finance Act 2011 (c. 11), s. 12(6)(b)
F25Sch. 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)
F26Words 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)
F27Sch. 1 Pt. 2 entry omitted (17.7.2012) by virtue of Finance Act 2012 (c. 14), Sch. 16 para. 107(2)
F28Words 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)
F29Words 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
F30Words 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)
F31Words 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)
F32Words 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)
F33Words 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)
F34Words in Sch. 1 inserted (19.7.2011) by Finance Act 2011 (c. 11), s. 12(6)(a)
F35Words 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)
F36Word 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)
F37Word 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)
F38Sch. 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)
F39Words 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
F40Words 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)
F41Words 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)
F42Words 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)
F43Words 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)
F44Words 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)
F45Words 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)
F46Words 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)
F47Words 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)
F48Words 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)
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)(j) (with Sch. 2)
F50Words 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)
Options/Help
Print Options
PrintThe Whole Act
PrintThis Schedule only
You have chosen to open The Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open The Whole Act as a PDF
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
You have chosen to open the Whole Act
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open the Whole Act without Schedules
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
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.
More Resources
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
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.