Search Legislation

Capital Allowances Act 2001

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Status:

This is the original version (as it was originally enacted).

1Capital allowances

This section has no associated Explanatory Notes

(1)This Act provides for allowances in respect of capital expenditure (and for charges in connection with those allowances).

(2)The allowances for which this Act provides are those under—

(a)Part 2 (plant and machinery allowances);

(b)Part 3 (industrial buildings allowances);

(c)Part 4 (agricultural buildings allowances);

(d)Part 5 (mineral extraction allowances);

(e)Part 6 (research and development allowances);

(f)Part 7 (know-how allowances);

(g)Part 8 (patent allowances);

(h)Part 9 (dredging allowances);

(i)Part 10 (assured tenancy allowances).

(3)This Act also provides for allowances in respect of contributions to expenditure incurred on plant or machinery, industrial buildings or agricultural buildings, for the purposes of a mineral extraction trade or on dredging (see Part 11).

Back to top

Options/Help

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 The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?