Source: http://www.legislation.gov.uk/ukpga/2009/4/schedule/1/part/2/crossheading/capital-allowances-act-2001-c-2?view=extent
Timestamp: 2016-12-09 14:44:30
Document Index: 318509355

Matched Legal Cases: ['art. 3', 'art. 10', 'art. 8', 'art. 5', 'art. 5', 'art. 12', 'art. 12', 'art. 123', 'art. 3', 'art. 3', 'art 2', 'art 4', 'art 3', 'art 14', 'art 3', 'art 14', 'art 4', 'art 14', 'art 1', 'art 2', 'art 2', 'art 2', 'art 3', 'art 4', 'art 4']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsCymraegHomeAbout UsBrowse LegislationNew LegislationChanges To LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchCorporation Tax Act 2009You are here:2009 c. 4SCHEDULE 1
Capital Allowances Act 2001 (c. 2)Table of ContentsContentExplanatory NotesMore ResourcesPrevious: CrossheadingNext: CrossheadingPlain ViewPrint OptionsWhat VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of ChangesOpening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyMore ResourcesOriginal Print PDFCorrection Slip - 15/03/2011Correction Slip - 15/03/2011Correction Slip - 15/10/2010View moreChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Corporation Tax Act 2009. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to :Changes and effectsThis section lists the changes and effects yet to be applied to the specific provision you are viewing.S 1217N(3) modified by 2010 c. 4 s. 357UI (as inserted) by 2015 c. 21 s. 1Changes and effects yet to be applied to the whole Act associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act applied (with modifications) by S.I. 2011/245 Sch. 6 Pt. 1Act applied in part by 2010 c. 4 s. 853(3)Act modified by S.I. 2006/964, reg. 95 (as amended) by S.I. 2009/2036 reg. 30Act words substituted by 2014 c. 14 Sch. 4 para. 141Act words substituted by 2014 c. 14 Sch. 4 para. 142Act words substituted by 2014 c. 14 Sch. 4 para. 143Blanket amendment words substituted by S.I. 2011/1043 art. 3 4Whole provisions yet to be inserted into this Act (including any effects on those provisions):Pt. 2 Ch. 3A inserted by 2011 c. 11 Sch. 13 para. 4Pt. 3 Ch. 6A inserted by 2013 c. 29 Sch. 15 para. 1Pt. 15A inserted by 2013 c. 29 Sch. 16 para. 1Pt. 15B inserted by 2013 c. 29 Sch. 17 para. 1Pt. 15C inserted by 2014 c. 26 Sch. 4 para. 1Pt. 15D inserted by 2016 c. 24 Sch. 8 para. 1Ch. 7 heading substituted by 2012 c. 14 Sch. 3 para. 30Ch. 8A inserted by S.I. 2012/266 art. 10s. 845(4(e) and word inserted by 2013 c. 29 s. 61(4)(b)s. 845(4(ca) word omitted by 2013 c. 29 s. 61(4)(a)s. 1044(8 word substituted by 2015 c. 11 s. 27(3)(a)s. A1 inserted by 2010 c. 8 Sch. 8 para. 309s. A1(2) word omitted by 2012 c. 14 Sch. 16 para. 136(b)s. A1(2)(a) omitted by 2012 c. 14 Sch. 16 para. 136(a)s. A1(2)(b) omitted by 2012 c. 14 Sch. 20 para. 25(a)s. A1(2)(h) omitted by 2016 c. 24 Sch. 10 para. 5(a)s. A1(2)(k) inserted by 2012 c. 14 Sch. 16 para. 136(b)s. A1(2)(l) and word inserted by 2012 c. 14 Sch. 18 para. 20s. A1(2)(ha) inserted by 2016 c. 24 Sch. 10 para. 5(b)s. A1(2)(ja) inserted by 2012 c. 14 Sch. 20 para. 25(b)s. 2(2A) inserted by 2013 c. 29 Sch. 25 para. 18s. 2(2A) words substituted by 2015 c. 11 Sch. 7 para. 58s. 5(2A) inserted by 2016 c. 24 s. 76(3)s. 5A 5B inserted by 2016 c. 24 s. 76(5)s. 10(11)(1) applied by 2010 c. 8 s. 371VB(4) (as inserted) by 2012 c. 14 Sch. 20 para. 1s. 10(11)(2) applied by 2010 c. 8 s. 371VB(4) (as inserted) by 2012 c. 14 Sch. 20 para. 1s. 18(2A) inserted by 2016 c. 24 s. 76(8)(b)s. 18A(1) words omitted by 2012 c. 14 Sch. 20 para. 3s. 18A(2A) inserted by 2016 c. 24 s. 76(7)s. 18F(1)(a) words substituted by 2012 c. 14 Sch. 20 para. 5(2)s. 18F(2)(2A) substituted for s. 18F(2) by 2012 c. 14 Sch. 20 para. 5(3)s. 18F(6) words substituted by 2012 c. 14 Sch. 20 para. 5(4)s. 18F(7)(8) inserted by 2012 c. 14 Sch. 20 para. 5(5)s. 18G 18ID substituted for s. 18G 18I by 2012 c. 14 Sch. 20 para. 6s. 18P(3) inserted by 2012 c. 14 Sch. 20 para. 7s. 18Q(1) words omitted by 2012 c. 14 Sch. 16 para. 137(2)s. 18Q(2)(3) omitted by 2012 c. 14 Sch. 16 para. 137(3)s. 18CA 18CB inserted by 2012 c. 14 Sch. 20 para. 4s. 49A inserted by 2016 c. 24 s. 71(5)s. 51(1A) inserted by 2013 c. 29 s. 78(3)(a)s. 51(4) inserted by 2013 c. 29 s. 78(3)(b)s. 54(1A) inserted by 2014 c. 26 Sch. 17 para. 4(4)(b)s. 60A inserted by 2010 c. 13 Sch. 5 para. 2(2)s. 63(5A) inserted by 2013 c. 29 Sch. 28 para. 6s. 71(1)(e) and word inserted by 2011 c. 21 Sch. 13 para. 18s. 71(1)(ca) inserted by S.I. 2012/976 Sch. para. 23s. 71(4) added by S.I. 2010/1158 Sch. 2 para. 66(4)s. 86A 86B and cross-heading inserted by 2015 c. 11 Sch. 5 para. 3s. 92A and cross-heading inserted by 2014 c. 26 Sch. 17 para. 4(2)s. 104A(7A) inserted by 2015 c. 33 s. 31(2)s. 104D(5) word inserted by 2015 c. 11 s. 28(4)(a)s. 104E(5) word inserted by 2015 c. 11 s. 28(4)(b)s. 104G(6) word inserted by 2015 c. 11 s. 28(4)(c)s. 104H(7) word inserted by 2015 c. 11 s. 28(4)(d)s. 104J(6) word inserted by 2015 c. 11 s. 28(4)(e)s. 104K(7) word inserted by 2015 c. 11 s. 28(4)(f)s. 104M(3) word substituted by 2015 c. 11 s. 27(2)s. 104N(3) words inserted by 2014 c. 26 Sch. 1 para. 10s. 104Y(2) words substituted by 2015 c. 11 s. 28(5)s. 104BA inserted by 2013 c. 29 Sch. 18 para. 8s. 104BA(4) inserted by 2014 c. 26 Sch. 4 para. 9s. 104WA and cross-heading inserted by 2015 c. 33 s. 31(3)s. 105(6) inserted by 2010 c. 4 Sch. 1 para. 597(3)s. 105(6) words inserted by 2011 c. 11 Sch. 3 para. 17s. 133A-133N and cross-heading inserted by 2015 c. 33 s. 18(1)s. 133F(2A)(2B) inserted by 2016 c. 24 s. 56(2)s. 133F(2A)(2B) inserted (retrospectively) by 2016 c. 24 s. 56(2)s. 133F(7) words inserted by 2016 c. 24 s. 56(3)s. 133F(7) words inserted by 2016 c. 24 s. 56(4)s. 133F(7) words inserted (retrospectively) by 2016 c. 24 s. 56(3)s. 133F(7) words inserted (retrospectively) by 2016 c. 24 s. 56(4)s. 133M(5)(b)(ii) substituted by 2016 c. 24 s. 56(6)s. 133M(5)(b)(ii) substituted (retrospectively) by 2016 c. 24 s. 56(6)s. 144(1)(c)(iii) and word inserted by S.I. 2015/374 art. 8(2)(c)s. 145(3)(3A) substituted for s. 145(3) by 2012 c. 14 s. 53(5)s. 145(7) inserted by 2012 c. 14 s. 53(6)s. 147(3)(c) and word inserted by S.I. 2012/266 art. 5(3)(b)s. 149A-149E inserted by S.I. 2012/266 art. 5(4)s. 161(1A)-(1C) inserted by 2015 c. 33 s. 40(1)s. 161(3A) inserted by 2010 c. 8 Sch. 8 para. 124(6)s. 162(2A)-(2C) inserted by 2015 c. 33 s. 41(1)s. 201(1A) inserted by 2012 c. 14 Sch. 16 para. 145s. 214(1A) inserted by 2013 c. 29 s. 78(4)(a)s. 214(3A) inserted by 2013 c. 29 s. 78(4)(b)s. 221A inserted by 2010 c. 4 Sch. 1 para. 600s. 232(4A)-(4C) inserted by 2013 c. 29 Sch. 28 para. 7s. 248A-248C and cross-heading inserted by S.I. 2011/1037 art. 12(2)s. 248A-248C and cross-heading omitted by 2016 c. 24 s. 74(3)(a)s. 250A and cross-heading inserted by 2016 c. 24 s. 73(2)s. 264(2)(za) inserted by 2016 c. 24 s. 73(7)s. 264(2A) inserted by 2011 c. 11 Sch. 14 para. 7(2)(a)s. 264(2A)(za) inserted by 2016 c. 24 s. 73(7)s. 264(4) inserted by 2011 c. 11 Sch. 14 para. 7(2)(c)s. 268(7) inserted by 2011 c. 11 Sch. 14 para. 7(4)(b)s. 268A inserted by 2011 c. 11 Sch. 14 para. 7(5)s. 269(2)(c) and word inserted by S.I. 2011/1037 art. 12(3)s. 269(2)(c) and word omitted by 2016 c. 24 s. 74(3)(b)s. 269A inserted by 2011 c. 11 Sch. 14 para. 7(7)s. 298(6) inserted by 2012 c. 14 Sch. 16 para. 147(3)s. 306(2)(za) inserted by 2015 c. 33 Sch. 7 para. 2(a)s. 306A and cross-heading inserted by 2015 c. 33 Sch. 7 para. 3s. 307(2A)-(2C) inserted by 2015 c. 33 Sch. 7 para. 4(3)s. 308(1A)(1B) inserted by 2015 c. 33 Sch. 7 para. 5(3)s. 311(3)-(5A) omitted by 2011 c. 11 Sch. 4 para. 2(3)s. 311(4B) inserted by 2010 c. 31 Sch. 5 para. 1(6)s. 311(5A) inserted by 2010 c. 31 Sch. 5 para. 1(8)s. 311(7)-(9) inserted by 2011 c. 11 Sch. 4 para. 2(5)s. 312(1A)(1B) inserted by 2010 c. 31 Sch. 5 para. 2(3)s. 312(1A) substituted by 2011 c. 11 Sch. 4 para. 3(2)s. 312(1B) words omitted by 2011 c. 11 Sch. 4 para. 3(3)s. 313(4A) inserted by 2015 c. 33 Sch. 7 para. 7(6)s. 313(6)(7) substituted for s. 313(6) by 2015 c. 33 Sch. 7 para. 7(8)s. 318(7)(8) inserted by 2015 c. 33 Sch. 7 para. 12(6)s. 320A inserted by 2015 c. 33 Sch. 7 para. 14s. 321A inserted by 2010 c. 13 s. 43(1)s. 322(2A)(zb) inserted by 2016 c. 24 s. 73(5)s. 322(4A) inserted by 2010 c. 13 Sch. 15 para. 1(3)s. 322(4A) omitted by 2015 c. 33 Sch. 7 para. 16(3)s. 322(5A) inserted by 2014 c. 26 s. 26(3)s. 322(5A) words inserted by S.I. 2014/3329 art. 123s. 322(5B) inserted by 2015 c. 33 Sch. 7 para. 16(4)s. 322(6A) inserted by 2015 c. 33 Sch. 7 para. 16(5)s. 323(A1) inserted by 2015 c. 33 Sch. 7 para. 17s. 323A inserted by 2015 c. 33 Sch. 7 para. 18s. 324(3A) inserted by 2015 c. 33 Sch. 7 para. 19s. 328(2)(2A) omitted by 2015 c. 33 Sch. 7 para. 20(3)s. 328(2A) inserted by 2011 c. 11 Sch. 7 para. 6(3)s. 328(3)-(3C) substituted for s. 328(3) by 2015 c. 33 Sch. 7 para. 20(4)s. 328(4)(4ZA) substituted for s. 328(4) by 2015 c. 33 Sch. 7 para. 20(5)s. 330A-330C and cross-heading inserted by 2015 c. 33 Sch. 7 para. 23s. 336(4A) inserted by 2012 c. 14 Sch. 16 para. 148(3)s. 337(3A) inserted by 2012 c. 14 Sch. 16 para. 149(2)s. 337(3A) words substituted by S.I. 2015/575 Sch. 1 para. 26(2)s. 337(4A)(4B) inserted by 2012 c. 14 Sch. 16 para. 149(4)s. 349(2A) inserted by 2015 c. 33 Sch. 7 para. 28(2)s. 352(3A)-(3C) inserted by 2015 c. 33 Sch. 7 para. 30s. 352A inserted by 2015 c. 33 Sch. 7 para. 31s. 354(2A) inserted by 2015 c. 33 Sch. 7 para. 32s. 358(4)-(6) inserted by 2010 c. 13 Sch. 15 para. 2(3)(c)s. 358(4)(4A) substituted for s. 358(4) by 2015 c. 33 Sch. 7 para. 33(2)s. 358(7)(8) inserted by 2015 c. 33 Sch. 7 para. 33(3)s. 359(3) inserted by 2015 c. 33 Sch. 7 para. 34(3)s. 361(7) inserted by 2015 c. 33 Sch. 7 para. 35(4)s. 361A inserted by 2010 c. 13 Sch. 15 para. 2(5)s. 361A 361B omitted by 2015 c. 33 Sch. 7 para. 36s. 361D inserted by 2015 c. 33 Sch. 7 para. 37s. 362(6) inserted by 2015 c. 33 Sch. 7 para. 38s. 362A inserted by 2015 c. 33 Sch. 7 para. 39s. 363A inserted by 2012 c. 14 s. 23(3)s. 389(2A) inserted by 2012 c. 14 Sch. 16 para. 153s. 398(2)(a)(aa) substituted for s. 398(2)(a) by 2010 c. 13 Sch. 14 para. 2s. 399(6) inserted by 2012 c. 14 Sch. 16 para. 157s. 400-400C excluded by 2012 c. 14 s. 112(1)s. 400(2A) inserted by 2010 c. 13 Sch. 14 para. 5(4)s. 400A-400C inserted by 2010 c. 13 Sch. 14 para. 6s. 400A(3) word substituted by 2011 c. 11 s. 60(2)(b)s. 400A(7)(b) word substituted by 2011 c. 11 s. 60(2)(b)s. 419(6A) inserted by 2011 c. 11 s. 29(2)s. 440(2)(g) and word inserted by 2011 c. 11 Sch. 4 para. 4s. 440(2)(h) and word inserted by 2015 c. 33 Sch. 7 para. 45(c)s. 441(3A) inserted by 2015 c. 33 Sch. 7 para. 46s. 442(1A) inserted by 2015 c. 33 Sch. 7 para. 47s. 445(3)(a)(aa) substituted for s. 445(3)(a) by 2010 c. 8 Sch. 8 para. 133(7)s. 445(3A) inserted by 2010 c. 8 Sch. 8 para. 133(8)s. 446(8) inserted by 2016 c. 24 Sch. 7 para. 3s. 446A and cross-heading inserted by 2016 c. 24 Sch. 7 para. 2s. 447(4A) inserted by 2016 c. 24 Sch. 7 para. 5s. 448(3) inserted by 2016 c. 24 Sch. 7 para. 6s. 449(4A) inserted by 2016 c. 24 Sch. 7 para. 7s. 451(4A) inserted by 2016 c. 24 Sch. 7 para. 8s. 452(5A) inserted by 2016 c. 24 Sch. 7 para. 9(5)s. 455A and cross-heading inserted by 2011 c. 11 Sch. 4 para. 5s. 455B-455D and cross-heading inserted by 2015 c. 33 Sch. 7 para. 51s. 464(4)(c) and word inserted by 2011 c. 11 Sch. 4 para. 6s. 465(3)(za) inserted by 2014 c. 26 s. 27(2)s. 465A and cross-heading inserted by 2010 c. 13 Sch. 19 para. 1s. 465B and cross-heading inserted by 2015 c. 33 Sch. 7 para. 52s. 475A and cross-heading inserted by 2015 c. 33 Sch. 7 para. 54s. 475B and cross-heading inserted by 2016 c. 24 Sch. 7 para. 10s. 502(1)(g)(h) inserted by S.I. 2009/2568 art. 3(2)(c)s. 502(1)(g) words substituted by 2012 c. 14 Sch. 16 para. 163(a)s. 502(1)(h) words substituted by 2012 c. 14 Sch. 16 para. 163(b)s. 502(1A) inserted by S.I. 2013/1881 Sch. para. 16(b)s. 506(1)(a)(ab) substituted for s. 506(1)(a) by S.I. 2009/2568 art. 3(3)s. 519(4) inserted by 2010 c. 4 Sch. 1 para. 632(4)s. 519(4)(b) modified by 2010 c. 8 Sch. 9 para. 38s. 550(5B)-(5D) inserted by 2013 c. 29 Sch. 29 para. 37(b)s. 594(2)(g)(ga) substituted for s. 594(2)(g) by 2015 c. 33 Sch. 7 para. 60(b)s. 594(2)(za) inserted by 2015 c. 33 Sch. 7 para. 60(a)s. 594A and cross-heading inserted by 2015 c. 33 Sch. 7 para. 61s. 595(2A)-(2C) inserted by 2015 c. 33 Sch. 7 para. 62(3)s. 597(1A)(1B) inserted by 2015 c. 33 Sch. 7 para. 63(3)s. 599A(3)-(5B) omitted by 2011 c. 11 Sch. 4 para. 8(3)s. 599A(5A)(5B) inserted by 2010 c. 31 Sch. 5 para. 3(7)s. 599A(7)-(9) inserted by 2011 c. 11 Sch. 4 para. 8(5)s. 599B(2A) inserted by 2011 c. 11 Sch. 4 para. 9(2)s. 599B(4) inserted by 2011 c. 11 Sch. 4 para. 9(3)s. 599B(4)(b) words substituted by 2015 c. 33 Sch. 7 para. 64s. 604A inserted by 2015 c. 33 Sch. 7 para. 66s. 606(2)(2A) omitted by 2015 c. 33 Sch. 7 para. 68(3)s. 606(2A) inserted by 2011 c. 11 Sch. 7 para. 7(3)s. 606(3)-(3C) substituted for s. 606(3) by 2015 c. 33 Sch. 7 para. 68(4)s. 606(4)(4ZA) substituted for s. 606(4) by 2015 c. 33 Sch. 7 para. 68(5)s. 607A-607C inserted by 2015 c. 33 Sch. 7 para. 71s. 615(7)(8) inserted by 2015 c. 33 Sch. 7 para. 77(6)s. 634(1) s. 634 renumbered as s. 634(1) by 2012 c. 14 Sch. 16 para. 168(2)s. 634(1)(b) and word omitted by 2012 c. 14 Sch. 16 para. 168(3)s. 634(2) inserted by 2012 c. 14 Sch. 16 para. 168(4)s. 636(5A) inserted by 2012 c. 14 Sch. 16 para. 170(5)s. 636(8) inserted by 2012 c. 14 Sch. 16 para. 170(6)s. 643(4A) inserted by 2013 c. 29 s. 41(2)(b)s. 650(7)(8) inserted by 2013 c. 29 s. 41(3)(b)s. 659(4A) inserted by 2013 c. 29 s. 41(4)s. 689(2)(e) and word inserted by 2011 c. 11 Sch. 4 para. 10s. 689(2)(f) and word inserted by 2015 c. 33 Sch. 7 para. 89(b)s. 690(3A) inserted by 2015 c. 33 Sch. 7 para. 90(2)s. 691(1A) inserted by 2015 c. 33 Sch. 7 para. 91s. 693(6) inserted by 2016 c. 24 Sch. 7 para. 4s. 694(3A) inserted by 2016 c. 24 Sch. 7 para. 11(2)s. 694(7A) inserted by 2016 c. 24 Sch. 7 para. 11(3)s. 694(11)-(14) inserted by 2016 c. 24 Sch. 7 para. 11(4)s. 695A inserted by 2014 c. 26 s. 29(1)s. 698A and cross-heading inserted by 2011 c. 11 Sch. 4 para. 11s. 698B-698D and cross-heading inserted by 2015 c. 33 Sch. 7 para. 94s. 701A inserted by 2010 c. 13 Sch. 19 para. 2s. 738A inserted by 2015 c. 21 Sch. 2 para. 1s. 746(2)(ba) substituted by 2015 c. 33 s. 33(3)s. 748(4)(a)-(d) substituted for s. 748(4)(a)-(c) by 2011 c. 11 Sch. 14 para. 7(8)(a)s. 775(4)(c) and word inserted by 2011 c. 11 Sch. 13 para. 5s. 783(1)-(1B) substituted for s. 783(1) by 2011 c. 11 Sch. 10 para. 7(3)s. 806(3)(ca) inserted by 2012 c. 14 Sch. 16 para. 175s. 808A 808B inserted by 2013 c. 29 Sch. 18 para. 9s. 808C inserted by 2014 c. 26 Sch. 4 para. 10s. 808D inserted by 2016 c. 24 Sch. 8 para. 9s. 809(1A) inserted by 2011 c. 11 s. 62(2)s. 816A inserted by 2015 c. 33 s. 33(5)s. 844(2A) inserted by 2015 c. 11 s. 26(3)s. 844(2A) omitted by 2015 c. 33 s. 33(6)s. 845(4)(ca) inserted by 2011 c. 11 Sch. 13 para. 7(b)s. 845(4A)-(4C) inserted by 2016 c. 24 s. 53(1)s. 846(1A)-(1C) inserted by 2015 c. 33 s. 42(1)s. 846(2)(a)(aa) substituted for s. 846(2)(a) by 2010 c. 8 Sch. 8 para. 147(5)s. 846(2A) inserted by 2010 c. 8 Sch. 8 para. 147(6)s. 848A inserted by 2011 c. 11 Sch. 13 para. 8s. 849A inserted by 2013 c. 29 s. 61(5)s. 849B-849D and cross-heading inserted by 2015 c. 11 s. 26(4)s. 849B-849D and cross-heading omitted by 2015 c. 33 s. 33(7)s. 882(5A)-(5D) inserted by 2016 c. 24 s. 52(2)s. 894(6A) inserted by 2016 c. 24 s. 52(3)s. 895(5) inserted by 2016 c. 24 s. 52(4)s. 906(3)(c) and word inserted by 2010 c. 8 Sch. 8 para. 97(b)s. 931E(3)-(6) substituted for s. 931E(3)-(5) by 2012 c. 14 Sch. 20 para. 31s. 931CA inserted by 2012 c. 14 Sch. 20 para. 30s. 987(4A) inserted by 2014 c. 26 Sch. 8 para. 76(6)s. 999(6A) inserted by 2014 c. 26 Sch. 8 para. 142(5)s. 1002(5) inserted by 2014 c. 26 Sch. 9 para. 40s. 1007A inserted by 2014 c. 26 Sch. 9 para. 42s. 1009(2A) inserted by 2013 c. 29 Sch. 23 para. 23(3)s. 1009(6) inserted by 2013 c. 29 Sch. 23 para. 23(4)s. 1015A 1015B inserted by 2014 c. 26 Sch. 9 para. 43s. 1016(1A) inserted by 2014 c. 26 Sch. 9 para. 44(3)s. 1022(5) inserted by 2013 c. 29 Sch. 23 para. 28s. 1025A 1025B inserted by 2014 c. 26 Sch. 9 para. 45s. 1026(5) inserted by 2013 c. 29 Sch. 23 para. 29s. 1027(5) inserted by 2013 c. 29 Sch. 23 para. 30s. 1030A 1030B inserted by 2014 c. 26 Sch. 9 para. 45s. 1033(5) inserted by 2013 c. 29 Sch. 23 para. 31s. 1034(5) inserted by 2013 c. 29 Sch. 23 para. 32s. 1038A inserted by 2013 c. 29 s. 40(3)s. 1038B inserted by 2013 c. 29 Sch. 23 para. 33(1)s. 1040A inserted by 2013 c. 29 Sch. 15 para. 2(2)s. 1040ZA inserted by 2013 c. 29 Sch. 18 para. 10s. 1040ZA(4) inserted by 2014 c. 26 Sch. 4 para. 11s. 1046(2A)-(2C) inserted by 2012 c. 14 Sch. 3 para. 10(3)s. 1057(4A)-(4C) inserted by 2012 c. 14 Sch. 3 para. 11(3)s. 1087(4A) inserted by 2012 c. 14 Sch. 3 para. 22(3)s. 1094(2A)-(2C) inserted by 2012 c. 14 Sch. 3 para. 13(3)s. 1106(4A)-(4C) inserted by 2012 c. 14 Sch. 3 para. 14(3)s. 1126-1126B applied (with modifications) by 2010 c. 8 s. 357BLB(7)(d) (as inserted) by 2016 c. 24 s. 64(3)s. 1126(7) inserted by 2015 c. 11 s. 28(2)s. 1126A 1126B inserted by 2015 c. 11 s. 28(3)s. 1128(9) inserted by 2012 c. 14 Sch. 3 para. 34(3)s. 1138(3)(c) inserted by 2013 c. 29 Sch. 15 para. 2(3)s. 1195(3A) inserted by 2013 c. 29 Sch. 18 para. 12s. 1201(2A)(2B) inserted by 2010 c. 33 s. 14(3)s. 1201(5) inserted by 2010 c. 33 s. 14(5)s. 1206(1A) inserted by 2013 c. 29 Sch. 18 para. 13(3)s. 1206(2A) inserted by 2013 c. 29 Sch. 18 para. 13(5)s. 1216A(3)(a) words substituted by 2014 c. 26 s. 33(2)s. 1216B(1) word inserted by 2014 c. 26 s. 33(3)(a)s. 1216B(2) words substituted by 2014 c. 26 s. 33(3)(b)s. 1216B(5) inserted by 2014 c. 26 s. 33(3)(c)s. 1216AB(2) words substituted by 2015 c. 11 s. 30(2)s. 1216AB(3) word omitted by 2015 c. 11 s. 30(3)(a)s. 1216AB(3)(d) and word inserted by 2015 c. 11 s. 30(3)(b)s. 1216AC(2A) inserted by 2015 c. 11 s. 30(4)s. 1216AD(1) words inserted by 2015 c. 11 s. 30(5)s. 1216CE(1) word substituted by 2015 c. 11 s. 31(1)s. 1216CL(1)(a) modified by 2010 c. 4 s. 357SE (as inserted) by 2015 c. 21 s. 1s. 1216CL(2)(a) modified by 2010 c. 4 s. 357SE (as inserted) by 2015 c. 21 s. 1s. 1216CN(4) words substituted by S.I. 2014/834 Sch. 2 para. 63s. 1216DA modified by 2010 c. 4 s. 357SF (as inserted) by 2015 c. 21 s. 1s. 1216DB modified by 2010 c. 4 s. 357SG (as inserted) by 2015 c. 21 s. 1s. 1216DC modified by 2010 c. 4 s. 357SH (as inserted) by 2015 c. 21 s. 1s. 1216ADA inserted by 2015 c. 11 s. 30(6)s. 1217A(3)(a) words substituted by 2014 c. 26 s. 34(2)s. 1217B(1) word inserted by 2014 c. 26 s. 34(4)(a)s. 1217B(2) word inserted by 2014 c. 26 s. 34(4)(b)s. 1217B(5) inserted by 2014 c. 26 s. 34(4)(c)s. 1217C(2)(c) words substituted by 2014 c. 26 s. 34(6)(a)s. 1217AE heading word substituted by 2014 c. 26 s. 34(3)(a)s. 1217AE(1) substituted by 2014 c. 26 s. 34(3)(b)s. 1217AE(2) words substituted by 2014 c. 26 s. 34(3)(c)s. 1217CE cross-heading words substituted by 2014 c. 26 s. 34(6)(b)s. 1217CE heading words substituted by 2014 c. 26 s. 34(6)(c)s. 1217CE(1) words substituted by 2014 c. 26 s. 34(6)(d)s. 1217CF(3A) inserted by 2014 c. 26 s. 34(5)(a)s. 1217CF(4)(a) words substituted by 2014 c. 26 s. 34(5)(b)s. 1217CF(5) inserted by 2014 c. 26 s. 34(5)(c)s. 1217CG(1)(a) words substituted by 2014 c. 26 s. 34(6)(e)s. 1217CG(2)(a) words substituted by 2014 c. 26 s. 34(6)(e)s. 1217CL(1)(a) modified by 2010 c. 4 s. 357TE (as inserted) by 2015 c. 21 s. 1s. 1217CL(2)(a) modified by 2010 c. 4 s. 357TE (as inserted) by 2015 c. 21 s. 1s. 1217CN(4) words substituted by S.I. 2014/834 Sch. 2 para. 64S. 1217DA modified by 2010 c. 4 s. 357TF (as inserted) by 2015 c. 21 s. 1S. 1217DB modified by 2010 c. 4 s. 357TG (as inserted) by 2015 c. 21 s. 1S. 1217DC modified by 2010 c. 4 s. 357TH (as inserted) by 2015 c. 21 s. 1s. 1217EB heading words substituted by 2014 c. 26 s. 34(6)(f)s. 1217EB(1)(a)(b) words substituted by 2014 c. 26 s. 34(6)(g)s. 1217EB(3) words substituted by 2014 c. 26 s. 34(6)(g)S. 1217LB modified by 2010 c. 4 s. 357UE (as inserted) by 2015 c. 21 s. 1S. 1217MA modified by 2010 c. 4 s. 357UF (as inserted) by 2015 c. 21 s. 1S. 1217MB modified by 2010 c. 4 s. 357UG (as inserted) by 2015 c. 21 s. 1S. 1217MC modified by 2010 c. 4 s. 357UH (as inserted) by 2015 c. 21 s. 1s. 1217SA modified by 2010 c. 4 s. 357UO (as inserted) by 2016 c. 24 Sch. 8 para. 14s. 1217SB modified by 2010 c. 4 s. 357UP (as inserted) by 2016 c. 24 Sch. 8 para. 14s. 1217SC modified by 2010 c. 4 s. 357UQ (as inserted) by 2016 c. 24 Sch. 8 para. 14s. 1218A s. 1217 renumbered as s. 1218A by 2013 c. 29 Sch. 18 para. 21(1)(a)s. 1218B s. 1218 renumbered as s. 1218B by 2013 c. 29 Sch. 18 para. 21(1)(b)s. 1219(1)(1A) substituted for s. 1219(1) by 2010 c. 4 Sch. 1 para. 683s. 1221(1)(i) and word inserted by 2010 c. 4 Sch. 1 para. 685(b)s. 1221(1)(i) substituted by 2013 c. 29 Sch. 29 para. 38s. 1221(3)(ia) inserted by 2015 c. 11 Sch. 5 para. 5s. 1222(4) inserted by 2016 c. 24 Sch. 1 para. 65(2)(c)s. 1223(1)(a) words in s. 1223(1) renumbered as s. 1223(1)(a) by 2015 c. 11 Sch. 2 para. 3(a)s. 1223(1)(b) and word inserted by 2015 c. 11 Sch. 2 para. 3(b)s. 1223A inserted by 2012 c. 14 Sch. 16 para. 207s. 1227A inserted by 2014 c. 26 Sch. 17 para. 4(4)(b)s. 1244A and cross-heading inserted by 2015 c. 11 Sch. 5 para. 6s. 1253A inserted by 2015 c. 11 Sch. 5 para. 7s. 1264A inserted by 2014 c. 26 Sch. 17 para. 10(3)s. 1273A inserted by 2014 c. 26 Sch. 17 para. 2s. 1291(3)(4) inserted by 2011 c. 11 Sch. 2 para. 45(3)s. 1292(6A) inserted by 2011 c. 11 Sch. 2 para. 46(3)s. 1292(6B) inserted by 2014 c. 26 Sch. 37 para. 23(1)s. 1292(6ZA) inserted by 2013 c. 29 Sch. 23 para. 34s. 1293(1A) inserted by 2011 c. 11 Sch. 2 para. 47(3)s. 1293(2)(c) and word inserted by 2011 c. 11 Sch. 2 para. 47(4)(c)s. 1293(4)-(6) inserted by 2011 c. 11 Sch. 2 para. 47(5)s. 1293(5A) inserted by 2013 c. 29 Sch. 23 para. 35s. 1301A inserted by 2010 c. 8 Sch. 7 para. 39s. 1301B inserted by 2010 c. 4 Sch. 1 para. 692s. 1305A inserted by 2014 c. 26 s. 30(1)s. 1310(4)(zza) inserted by 2010 c. 13 Sch. 19 para. 3s. 1310(4)(zzza) inserted by 2015 c. 33 s. 31(4)s. 1310(4)(ea)-(ej) inserted by 2013 c. 29 Sch. 18 para. 14(2)s. 1310(4)(ek)-(em) inserted by 2014 c. 26 Sch. 4 para. 12s. 1310(4)(en)(eo) inserted by 2016 c. 24 Sch. 8 para. 10s. 1310(4)(zb) inserted by 2015 c. 11 s. 28(6)Sch. 2 para. 75(5) inserted by 2010 c. 8 Sch. 8 para. 312Capital Allowances Act 2001 (c. 2)E+W+S+N.I.474The Capital Allowances Act 2001 is amended as follows.E+W+S+N.I.475In section 2(4) (general means of giving effect to capital allowances) for “section 6 of ICTA” substitute “ Part 2 of CTA 2009 (see section 2(2) of that Act) ”.E+W+S+N.I.476In section 15(1)(f) (qualifying activities) for “section 55(2) of ICTA” substitute “ section 39(4) of CTA 2009 ”.E+W+S+N.I.477In section 16 (ordinary property business) omit “, or a Schedule A business,”.E+W+S+N.I.478(1)Amend section 17 (furnished holiday lettings) as follows.E+W+S+N.I.(2)In subsection (1) omit “, or a Schedule A business,”.(3)In subsection (3), in the second sentence for “has the meaning given by section 504 of ICTA” substitute “ has the same meaning as it has for the purposes of Chapter 6 of Part 4 of CTA 2009 (see section 265) ”.479(1)Amend section 18 (managing investments of a company with investment business) as follows.E+W+S+N.I.(2)In subsection (1) for “section 75 of ICTA” substitute “ section 1219 of CTA 2009 ”.(3)In subsection (2) for “section 130 of ICTA” substitute “ section 1218 of CTA 2009 ”.480In section 28(2B)(a) (thermal insulation of buildings) for “section 31ZA of ICTA” substitute “ section 251 of CTA 2009 ”.E+W+S+N.I.481In section 38 (production animals etc) for paragraphs (a) and (b) substitute—E+W+S+N.I.“(a)animals or other creatures to which section 30 of ITTOIA 2005 or section 50 of CTA 2009 (animals kept for trade purposes) applies,
(6)In paragraph 12—(a)in sub-paragraph (1) for “Schedule A business” substitute “ UK property business ”, and(b)in sub-paragraph (2)(c) for “Part 3 of Schedule 22 to FA 2001” substitute “ Chapter 3 of Part 14 of CTA 2009 ”.(7)In paragraph 14—(a)in sub-paragraph (1)(a) for “Schedule A business” substitute “ UK property business ”,(b)in sub-paragraph (4)(a) for “Part 3 of Schedule 22 to FA 2001” substitute “ Chapter 3 of Part 14 of CTA 2009 ”, and(c)in sub-paragraph (6)(b) for “paragraph 4(4) of Schedule 11 to FA 1996” substitute “ section 391(3)(b) of CTA 2009 ”.(8)In paragraph 15(3) for “section 75(9) of that Act” substitute “ section 1223 of CTA 2009 ”.(9)In paragraph 16—(a)in sub-paragraph (2)(a) for “Part 4 of Schedule 22 to FA 2001” substitute “ Chapter 4 of Part 14 of CTA 2009 ”, and(b)in sub-paragraph (3)(b) for “paragraph 4(4) of Schedule 11 to FA 1996” substitute “ section 391(3)(b) of CTA 2009 ”.(10)In paragraph 20—(a)in sub-paragraph (b) for “section 75(9) of that Act (relief of expenses and charges against future profits)” substitute “ section 1223 of CTA 2009 (carrying expenses forward) ”,(b)in sub-paragraph (c)—(i)for “Schedule A business” substitute “ UK property business ”,(ii)for “Schedule A losses” substitute “ UK property business losses ”, and(iii)for “that Act” substitute “ ICTA ”, and(c)in sub-paragraph (d) for “that Act” substitute “ ICTA ”.(11)In paragraph 21(1) for “Schedule A business” substitute “ UK property business ”.522(1)Amend Schedule 1 (abbreviations and defined expressions) as follows.E+W+S+N.I.(2)In Part 1 at the end insert—“CTA 2009The Corporation Tax Act 2009”(3)In Part 2—(a)in the entry for “accounting period”, in the second column, for “section 12 of ICTA” substitute “ Chapter 2 of Part 2 of CTA 2009 ”,(b)after the entry for “car (in Part 2)” insert—“the charge to corporation tax on incomesection 2(3) of CTA 2009 (as applied by section 834(1) of ICTA)”,(c)in the entry for “overseas property business”, for the words in the second column substitute “ Chapter 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 section 834B of ICTA) ”,(d)omit the entry for “Schedule A business”, and(e)in the entry for “UK property business”, in the second column, at the end insert “ and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA) ”.Previous: CrossheadingNext: CrossheadingBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint The Whole SchedulePDF The Whole ScheduleWeb page The Whole SchedulePrint The Whole PartPDF The Whole PartWeb page The Whole PartPrint This Cross Heading onlyPDF This Cross Heading onlyWeb page This Cross Heading onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. 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