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Changes over time for: Section 27


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Point in time view as at 17/07/2012.
Changes to legislation:
Capital Allowances Act 2001, Section 27 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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27 Application of Part to thermal insulation [and personal security] U.K.
This section has no associated Explanatory Notes
(1)Subsection (2) has effect in relation to expenditure if—
(a)it is expenditure to which [section 28 or 33] applies, and
(b)an allowance under Part 2 or a deduction in respect of the expenditure could not, in the absence of this section, be made in calculating the income from the qualifying activity in question.
(2)This Part (including in particular section 11(4)) applies as if—
(a)the expenditure were capital expenditure on the provision of plant or machinery for the purposes of the qualifying activity in question, and
(b)the person who incurred the expenditure owned plant or machinery as a result of incurring it.
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