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Capital Allowances Act 2001
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Changes over time for: Part 2
Version Superseded: 19/07/2011
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
- 06/04/2007- Amendment
- 11/04/2007- Amendment
- 21/07/2008- Amendment
- 01/04/2009- Amendment
- 21/07/2009- Amendment
- 01/04/2010- Amendment
- 01/04/2010
Point in time - 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
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Point in time view as at 01/04/2010.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Part 2.
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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.
Part 2U.K. Defined expressions
| accounting period | [F1Chapter 2 of Part 2 of CTA 2009] |
| additional VAT liability | section 547(1) |
| additional VAT rebate | section 547(2) |
| F2. . . | F2. . . |
| adjusted net cost (in Chapter 6 of Part 10) | section 522 |
| F2. . . | F2. . . |
| [F3AIA qualifying expenditure | section 38A] |
| [F4applicable 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 |
| F2. . . | F2. . . |
| [F5balancing adjustment (in Part 3A) | section 360M] |
| F2. . . | F2. . . |
| [F6balancing adjustment (in Part 4A) | section 393M] |
| balancing adjustment (in Part 10) | section 513 |
| F2. . . | F2. . . |
| [F5balancing event (in Part 3A) | section 360N] |
| F2. . . | F2. . . |
| [F7balancing event (in Part 4A) | section 393N] |
| balancing event (in Part 10) | section 514 |
| body of persons | [F8section 989 of ITA 2007 and] [F9section 1119 of CTA 2010] |
| F10. . . | F10. . . |
| F2. . . | F2. . . |
| capital expenditure | section 4 and (in Chapter 2 of Part 1) section 10(1) |
| capital sum | section 4 |
| car (in Part 2) | [F11section 268A] |
| [F12the charge to corporation tax on income | section 2(3) of CTA 2009 (as applied by [F13section 1119 of CTA 2010])] |
| chargeable period | section 6 |
| F2. . . | F2. . . |
| connected persons (general meaning) | [F14section 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 |
| F2. . . | F2. . . |
| 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 [F15section 949 of CTA 2010] |
| dwelling-house | section 531(1) |
| [F16dwelling (in Part 4A) | section 393A(4)] |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| [F4electrically-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) |
| [F17flat (in Part 4A) | section 393A(3)] |
| four-year cut-off (in Chapter 9 of Part 2) | section 86(3) |
| furnished holiday lettings business (in Part 2) | section 17 |
| general development order (in Part 5) | section 436 |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| [F4hire car for a disabled person (in Part 2) | section 268D] |
| income from patents (in Part 8) | section 483 and paragraph 101(5) of Schedule 3 |
| F2. . . | F2. . . |
| F18. . . | F18. . . |
| 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) |
| F2. . . | F2. . . |
| [F5lease and related expressions (in Part 3A) | section 360Z4] |
| F2. . . | F2. . . |
| [F19lease and related expressions (in Part 4A) | section 393W] |
| lease and related expressions (in Part 10) | section 531 |
| life assurance business | section 544(5) and section 431(2) of ICTA |
| long-life asset (in Chapter 10 of Part 2) | section 91 |
| long-life asset expenditure (in F20... Part 2) | section 90 |
| 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) |
| [F4motor cycle (in Part 2) | section 268A] |
| normal time limit for amending a tax return | section 577(1) |
| notice | section 577(1) |
| [F21offshore installation (except in Chapter 13 of Part 2) | [F22sections 1001 and 1002 of ITA 2007 and] [F23section 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) |
| ordinary [F24property] business | section 16 |
| overseas property business | [F25Chapter 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 [F26section 1119 of CTA 2010])] |
| partial depreciation subsidy | section 209 |
| patent rights (in Part 8) | section 464(2) |
| planning permission (in Part 5) | section 436 |
| F2. . . | F2. . . |
| [F5proceeds from a balancing event (in Part 3A) | section 360O] |
| F2. . . | F2. . . |
| [F27proceeds from a balancing event (in Part 4A) | section 393O] |
| 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 |
| [F5qualifying building (in Part 3A) | section 360C] |
| [F28qualifying building (in Part 4A) | section 393C] |
| [F5qualifying business premises (in Part 3A) | section 360D] |
| qualifying dwelling-house (in Part 10) | section 490(2) and Chapter 4 of Part 10 |
| F2. . . | F2. . . |
| [F4qualifying emissions certificate (in Part 2) | section 268C] |
| [F5qualifying expenditure (in Part 3A) | section 360B] |
| qualifying expenditure attributable to a dwelling-house (in Part 10) | section 511 |
| [F29qualifying flat (in Part 4A) | section 393D] |
| qualifying hire car (in Part 2) | section 82 |
| F2. . . | F2. . . |
| qualifying non-trade expenditure (in Part 8) | section 469 |
| qualifying trade expenditure (in Part 8) | section 468 |
| F2. . . | F2. . . |
| qualifying trade (in Part 9) | section 484(2) |
| F2. . . | F2. . . |
| F2. . . | F2. . . |
| [F5relevant interest (in Part 3A) | Chapter 4 of Part 3A] |
| F2. . . | F2. . . |
| [F30relevant interest (in Part 4A) | Chapter 4 of Part 4A] |
| relevant interest (in Part 10) | Chapter 2 of Part 10 |
| relevant trade (in Part 6) | section 439(3) |
| research and development | section [F31437(2) and (3)] |
| F2. . . | F2. . . |
| [F5residue of qualifying expenditure (in Part 3A) | section 360K] |
| F2. . . | F2. . . |
| [F32residue of qualifying expenditure (in Part 4A) | section 393L] |
| 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 PartsF33... 3A,F33... 4A 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 |
| F34. . . | F34. . . |
| 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 |
| [F35special rate expenditure (in Part 2) | section 104A] |
| tax | [F36section 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 | [F37section 4(2) of ITA 2007 (as applied by section 989 of that Act)] |
| UK oil licence | section 552(2) |
| [F38UK property business | F39...Chapter 2 of Part 3 of ITTOIA 2005] [F40(as applied by section 989 of ITA 2007)] [F41and Chapter 2 of Part 4 of CTA 2009 (as applied by [F42section 1119 of CTA 2010])] |
| United Kingdom | [F43section 1013 of ITA 2007 and [F44section 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 | [F45section 1009 of ITA 2007 and] [F46section 1167 of CTA 2010] |
| F2. . . | F2. . . |
| writing-down period (in Part 9) | section 487(2) |
Textual Amendments
F1Words 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)
F2Sch. 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)
F3Words 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
F4Words 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)
F5Sch. 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
F6Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F7Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F8Words 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)
F9Words 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)
F10Words 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)
F11Words 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)
F12Words 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)
F13Words 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)
F14Words 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)
F15Words 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)
F16Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F17Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F18Words 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)
F19Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F20Words 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)
F21Words 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
F22Words 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)
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)(d) (with Sch. 2)
F24Word in Sch. 1 Pt. 2 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(3)(a) (with Sch. 2)
F25Words 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)
F26Words 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)
F27Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F28Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F29Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F30Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F31Words 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)
F32Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F33Word 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)
F34Sch. 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)
F35Words 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
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)(f) (with Sch. 2)
F37Words 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)
F38Words 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)
F39Words 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)
F40Words 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)
F41Words 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)
F42Words 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)
F43Words 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)
F44Words 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)
F45Words 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)
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)(i) (with Sch. 2)
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