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Changes over time for: Section 211


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.
Status:
Point in time view as at 22/03/2001.
Changes to legislation:
Capital Allowances Act 2001, Section 211 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
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211 Single asset pool etc.U.K.
This section has no associated Explanatory Notes
(1)Qualifying expenditure to which this subsection applies, if allocated to a pool, must be allocated to a single asset pool.
(2)Subsection (1) applies to qualifying expenditure if a partial depreciation subsidy relating to the plant or machinery has been paid to the person who incurred the expenditure.
(3)Subsection (4) applies if—
(a)qualifying expenditure has been allocated to a pool, and
(b)a partial depreciation subsidy relating to the plant or machinery is paid to that person.
(4)For the chargeable period in which the partial depreciation subsidy is paid—
(a)the person is required to bring a disposal value into account in the pool referred to in subsection (3), and
(b)an amount equal to the disposal value is allocated (as expenditure on the plant or machinery) to a single asset pool.
(5)If qualifying expenditure in respect of any plant or machinery is in a single asset pool under this section, there is no further allocation of that qualifying expenditure because a further partial depreciation subsidy is paid in respect of that plant or machinery.
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