Print Options
PrintThe Whole
Act
PrintThe Whole
Part
PrintThe Whole
Chapter
PrintThe Whole
Cross Heading
PrintThis
Section
only
Changes over time for: Section 228M
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Point in time view as at 18/11/2015.
Changes to legislation:
There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 228M.
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.
[228MOther definitions for the purposes of s.228KU.K.
This section has no associated Explanatory Notes
(1)This section applies for the purposes of section 228K.
(2)“Business of leasing plant or machinery”—
(a)has the same meaning as in [Chapter 3 of Part 9 of CTA 2010] (if the business is carried on otherwise than in partnership), or
(b)has the same meaning as in [Chapter 4 of that Part] (if the business is carried on in partnership).
(3)“Lease” includes—
(a)an underlease, sublease, tenancy or licence, and
(b)an agreement for any of those things.
(4)“Relevant plant or machinery”, in relation to a business of leasing plant or machinery, means plant or machinery on whose provision expenditure is incurred wholly or partly for the purposes of the business.]
Back to top