Source: http://www.legislation.gov.uk/ukpga/2001/2/section/413
Timestamp: 2013-05-23 12:26:02
Document Index: 511062752

Matched Legal Cases: ['art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Qualifying expenditure on assets limited by reference to historic costsSection 413Table of ContentsContentExplanatory NotesMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint Options
What VersionLatest available (Revised)Original (As enacted)Advanced FeaturesShow Geographical Extent(e.g. England, Wales, Scotland, Northern Ireland)Show Timeline of Changes Opening OptionsOpen whole ActOpen Act without schedulesOpen Schedules onlyChanges to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Capital Allowances Act 2001. 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 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 2005 c. 14 Sch. 10 construed as one with 2001 c. 2 by 2005 c. 14 Sch. 10 para. 34(3)Act 2008 c. 18 Sch. 13 construed as one with 2001 c. 2 by 2008 c. 18 Sch. 13 para. 3(5)Act applied by 2004 c. 20 Sch. 9 para. 7Act applied (with modifications) by 2005 c. 5 s. 825A (as substituted) by 2010 c. 33 s. 3(3)Act construed with by 2004 c. 20 Sch. 9 para. 37(4)Act extended in part by 2010 c. 4 s. 184Act modified by 2005 c. 14 Sch. 10 para. 12-14Act modified by 2008 c. 18 Sch. 13 para. 9(2)Act modified by 2008 c. 18 Sch. 13 para. 27(2)Act modified by 2008 c. 9 s. 85(8)Act modified by 2010 c. 4 s. 948(1)-(4)Act modified by 2010 c. 4 s. 954(2)-(5)Act modified by 2010 c. 4 s. 955(2)-(6)Act modified by S.I. 2008/1942 reg. 2 8Act modified by SI 2006/964 reg. 69V(6)(7) (as inserted) by S.I. 2008/705 reg. 5Act modified by SI 2006/964 reg. 69Z41(5)(6) (as inserted) by S.I. 2008/705 reg. 5Act words substituted by 2005 c. 11 Sch. 4 para. 83(1)Act words substituted by 2005 c. 11 Sch. 4 para. 83(2)Blanket 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. 3A inserted by 2005 c. 7 Sch. 6 para. 1Ch. 6A inserted by 2006 c. 25 Sch. 8 para. 7Ch. 16B heading words omitted by 2012 c. 14 Sch. 11 para. 7(2)s. 13A inserted by 2006 c. 25 Sch. 8 para. 2s. 13B inserted by 2011 c. 11 Sch. 14 para. 12(2)s. 17A 17B inserted by 2011 c. 11 Sch. 14 para. 12(6)s. 33A 33B and cross-heading inserted by 2008 c. 9 s. 73(2)s. 34A inserted by 2006 c. 25 Sch. 8 para. 3s. 38B word sustituted by 2009 c. 10 Sch. 11 para. 2s. 38B words substituted by 2010 c. 4 Sch. 1 para. 324s. 45H-45J inserted by 2003 c. 14 Sch. 30 para. 3s. 45H(2) modified by 2003 c. 14 Sch. 30 para. 7s. 45K-45N inserted by 2012 c. 14 Sch. 11 para. 3s. 45AA inserted by 2012 c. 14 s. 45(3)s. 45DA 45DB inserted by 2010 c. 33 Sch. 7 para. 3s. 51A-51N and cross-heading inserted by 2008 c. 9 Sch. 24 para. 3s. 51A(5) word substituted by 2010 c. 13 s. 5(1)s. 51A(5) word substituted by 2011 c. 11 s. 11(2)s. 51A(8) word substituted by 2011 c. 11 s. 11(3)s. 51A(10) words inserted by 2009 c. 10 Sch. 32 para. 12s. 51A(10) words inserted by 2009 c. 10 Sch. 32 para. 18s. 52A and cross-heading inserted by 2008 c. 9 Sch. 24 para. 4s. 52A words substituted by 2012 c. 14 Sch. 11 para. 6s. 56A inserted by 2008 c. 9 s. 81(3)s. 62A inserted by 2011 c. 11 Sch. 13 para. 17s. 64A inserted by 2010 c. 13 Sch. 5 para. 3(1)s. 70A-70E and cross-heading inserted by 2006 c. 25 Sch. 8 para. 6s. 70C(4A)-(4C) inserted by 2011 c. 11 s. 33(2)s. 70D(1A)(1B) inserted by 2011 c. 11 s. 33(3)s. 70E(1)(c) substituted by 2009 c. 10 Sch. 32 para. 7(2)s. 70E(1A) inserted by 2009 c. 10 Sch. 32 para. 7(3)s. 70E(2)(a) words substituted by 2009 c. 10 Sch. 32 para. 7(4)s. 70E(2A)-(2H) substituted for s. 70E(3)-(8) by 2009 c. 10 Sch. 32 para. 7(5)s. 70E(2A) words substituted by 2012 c. 14 s. 46(2)s. 70E(2B) words inserted by 2010 c. 4 Sch. 1 para. 329s. 70E(2B) words repealed by 2010 c. 4 Sch. 1 para. 329 Sch. 3 Pt. 1s. 70E(2C)(b) words inserted by 2011 c. 11 s. 33(4)s. 70E(2G) substituted by 2012 c. 14 s. 46(4)s. 70E(2DA)(2DB) inserted by 2011 c. 11 s. 33(5)s. 70E(2FA)-(2FC) inserted by 2012 c. 14 s. 46(3)s. 70E(9) words substituted by 2009 c. 10 Sch. 32 para. 7(6)s. 70G(5) word sustituted by 2009 c. 10 s. 126(5)(a)s. 70H(1)(a) repealed by 2010 c. 4 Sch. 1 para. 330(a) Sch. 3 Pt. 1s. 70H(1)(c) and word inserted by 2010 c. 4 Sch. 1 para. 330(b)s. 70H(1A) (1B) inserted by 2008 c. 9 Sch. 20 para. 8(1)s. 70H(1C) inserted by 2009 c. 10 Sch. 32 para. 16s. 70H(2) words substituted by 2009 c. 10 Sch. 52 para. 9(2)s. 70H(3) word sustituted by 2009 c. 10 s. 126(5)(a)s. 70H(3) words substituted by 2009 c. 10 Sch. 52 para. 9(3)(a)s. 70H(3) words substituted by 2009 c. 10 Sch. 52 para. 9(3)(b)s. 70I(9A) inserted by 2008 c. 9 Sch. 20 para. 7(1)s. 70I(10)-(12) inserted by 2008 c. 9 Sch. 20 para. 6(6)s. 70K applied by 2009 c. 4 s. 18C(4) (as inserted) by 2011 c. 11 Sch. 13 para. 4s. 70O(4)(b) word sustituted by 2009 c. 10 s. 126(5)(a)s. 70V(4) words substituted by 2007 c. 3 Sch. 1 para. 398s. 70V(4) words substituted by 2010 c. 4 Sch. 1 para. 331s. 70DA inserted by 2009 c. 10 Sch. 32 para. 15s. 70YI(4) repealed by 2007 c. 3 Sch. 1 para. 399 Sch. 3 Pt. 1s. 104A(1)(a) word inserted by 2009 c. 10 Sch. 11 para. 7(2)(a)s. 104A(1)(c) word omitted by 2009 c. 10 Sch. 11 para. 7(2)(b)s. 104A(1)(e) and word inserted by 2009 c. 10 Sch. 11 para. 7(2)(c)s. 104A(1)(g) and word inserted by 2012 c. 14 s. 45(4)(a)s. 104A(2) word inserted by 2009 c. 10 Sch. 11 para. 7(3)s. 104A(3)(4) inserted by 2009 c. 10 Sch. 11 para. 7(4)s. 104D heading words inserted by 2011 c. 11 s. 10(4)(a)s. 104D(1) word substituted by 2011 c. 11 s. 10(3)(a)s. 104D(1A) inserted by 2011 c. 11 s. 10(3)(b)s. 104E modified by 2008 c. 9 s. 83(7)s. 104E(1)(a) words inserted by 2011 c. 11 s. 10(4)(b)s. 104F inserted by 2009 c. 10 Sch. 11 para. 9s. 104F(10) words substituted by 2010 c. 4 Sch. 1 para. 333s. 104AA inserted by 2009 c. 10 Sch. 11 para. 8s. 172A inserted by 2006 c. 25 Sch. 8 para. 9(2)s. 186A inserted by 2012 c. 14 Sch. 10 para. 6s. 187A 187B inserted by 2012 c. 14 Sch. 10 para. 1s. 208A inserted by 2009 c. 10 Sch. 11 para. 10s. 212U inserted by 2012 c. 14 Sch. 11 para. 7(1)s. 218A inserted by 2008 c. 9 Sch. 24 para. 9s. 218ZA inserted by 2012 c. 14 Sch. 9 para. 6s. 228A-228J and cross-heading inserted by 2004 c. 12 s. 134s. 228A substituted by 2008 c. 9 Sch. 20 para. 12(2)s. 228A(2) words substituted by 2007 c. 11 Sch. 5 para. 17(2)s. 228B heading substituted by 2008 c. 9 Sch. 20 para. 12(3)(d)s. 228B heading word inserted by 2008 c. 9 Sch. 20 para. 13(3)s. 228B(1) word substituted by 2008 c. 9 Sch. 20 para. 12(3)(a)s. 228B(2) words substituted by 2008 c. 9 Sch. 20 para. 12(3)(b)s. 228B(4) words substituted by 2008 c. 9 Sch. 20 para. 12(3)(c)s. 228B(5) inserted by 2008 c. 9 Sch. 20 para. 13(2)s. 228C heading substituted by 2008 c. 9 Sch. 20 para. 12(4)(d)s. 228C(2) word substituted by 2008 c. 9 Sch. 20 para. 12(4)(a)s. 228C(3) word substituted by 2008 c. 9 Sch. 20 para. 12(4)(b)s. 228C(3) words substituted by 2008 c. 9 Sch. 20 para. 12(4)(b)s. 228C(6) word substituted by 2008 c. 9 Sch. 20 para. 12(4)(c)s. 228C(6) words substituted by 2008 c. 9 Sch. 20 para. 12(4)(c)s. 228D modified by 2007 c. 11 Sch. 5 para. 17(9)s. 228D omitted by 2008 c. 9 Sch. 20 para. 12(5)(a)s. 228E omitted by 2008 c. 9 Sch. 20 para. 12(5)(b)s. 228F omitted by 2008 c. 9 Sch. 20 para. 12(5)(c)s. 228F(1) words substituted by 2007 c. 11 Sch. 5 para. 17(3)(a)s. 228F(4) repealed by 2007 c. 11 Sch. 5 para. 17(3)(b) Sch. 27 Pt. 2(3)s. 228F(8) words substituted by 2007 c. 11 Sch. 5 para. 17(3)(c)s. 228F(8)(b) and word repealed by 2007 c. 11 Sch. 5 para. 17(3)(c) Sch. 27 Pt. 2(3)s. 228F(8)(b) and word words substituted by 2007 c. 11 Sch. 5 para. 17(3)(c) Sch. 27 Pt. 2(3)s. 228G heading substituted by 2008 c. 9 Sch. 20 para. 12(6)(f)s. 228G(1) word substituted by 2008 c. 9 Sch. 20 para. 12(6)(a)s. 228G(2) word substituted by 2008 c. 9 Sch. 20 para. 12(6)(b)s. 228G(3) word substituted by 2008 c. 9 Sch. 20 para. 12(6)(c)s. 228G(4) word substituted by 2008 c. 9 Sch. 20 para. 12(6)(d)s. 228G(6) word substituted by 2008 c. 9 Sch. 20 para. 12(6)(e)s. 228G(6) words substituted by 2008 c. 9 Sch. 20 para. 12(6)(e)s. 228H(1) word substituted by 2008 c. 9 Sch. 20 para. 12(8)(c)s. 228H(1) word substituted by 2008 c. 9 Sch. 20 para. 12(8)(f)s. 228H(1) words inserted by 2008 c. 9 Sch. 20 para. 12(8)(a)s. 228H(1) words inserted by 2008 c. 9 Sch. 20 para. 12(8)(e)s. 228H(1) words omitted by 2008 c. 9 Sch. 20 para. 12(8)(b)s. 228H(1) words omitted by 2008 c. 9 Sch. 20 para. 12(8)(d)s. 228H(1) words omitted by 2008 c. 9 Sch. 20 para. 12(8)(f)s. 228H(1A) (1B) inserted by 2008 c. 9 Sch. 20 para. 12(9)s. 228H(1A)(b) words substituted by 2010 c. 4 Sch. 1 para. 345s. 228J(8) words substituted by 2008 c. 9 Sch. 20 para. 12(10)s. 228K-228M and cross-heading inserted by 2006 c. 25 s. 84(3)s. 228M(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 346(a)s. 228M(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 346(b)s. 228MA-228MC inserted by 2010 c. 13 Sch. 5 para. 1(1)s. 229A inserted by 2009 c. 10 Sch. 32 para. 21s. 250A inserted by 2011 c. 11 Sch. 14 para. 12(14)s. 261A inserted by 2006 c. 25 s. 83(3)s. 261A(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 351(a)s. 261A(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 351(b)s. 262A and cross-heading inserted by 2008 c. 9 Sch. 25 para. 4s. 267A inserted by 2006 c. 25 s. 85(4)s. 267A(2) words substituted by 2011 c. 11 Sch. 6 para. 23s. 267A(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 352(a)s. 267A(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 352(b)s. 268A-268C inserted by 2009 c. 10 Sch. 11 para. 11s. 268D inserted by 2009 c. 10 Sch. 11 para. 22s. 268D(2)(a)(i) repealed by 2012 c. 5 Sch. 14 Pt. 9s. 268E inserted by 2012 c. 14 Sch. 9 para. 8s. 313A inserted by 2008 c. 9 s. 87(1)s. 360B(2)(a) word sustituted by 2009 c. 10 s. 126(5)(a)s. 360C(2)(b) and word omitted by 2012 c. 14 Sch. 39 para. 8(2)(a)s. 360C(2)(b) word sustituted by 2009 c. 10 s. 126(5)(a)s. 560A inserted by 2010 c. 4 Sch. 1 para. 359s. 561A inserted by 2005 c. 22 s. 56(1)s. 561A substituted by S.I. 2007/3186 Sch. 2 para. 14s. 561A(2)(c) substituted by 2010 c. 4 Sch. 1 para. 361s. 570A and cross-heading inserted by 2003 c. 14 s. 164(1)s. 570A(1) word inserted by 2005 c. 7 Sch. 6 para. 9s. 570A(1) word omitted by 2008 c. 9 Sch. 27 para. 17s. 570A(1) word omitted by 2012 c. 14 Sch. 39 para. 38(6)s. 570B and cross-heading inserted by 2007 c. 3 Sch. 1 para. 409s. 575 575A substituted for s. 575 by 2007 c. 3 Sch. 1 para. 411s. 575A(1) words substituted by 2010 c. 4 Sch. 1 para. 362s. 774E(5)(b) words omitted by 2008 c. 9 Sch. 20 para. 12(11)Sch. A1 inserted by 2008 c. 9 Sch. 25 para. 5Sch. A1 para. 1(5) inserted by 2010 c. 4 Sch. 1 para. 364(2)(b)Sch. A1 para. 8(2)(a) substituted by 2009 c. 4 Sch. 1 para. 521(4)Sch. A1 para. 14(6) substituted by 2012 c. 14 Sch. 16 para. 106(4)(d)Sch. A1 para. 16(3) substituted by 2012 c. 14 Sch. 16 para. 106(5)(b)Sch. A1 para. 22(2) substituted by 2012 c. 14 Sch. 16 para. 106(7)(b)Sch. A1 para. 11(4)(a)-(c) substituted for Sch. A1 para. 11(4)(a)-(d) by 2009 c. 4 Sch. 1 para. 521(5)Sch. A1 para. 5(1) text amended by 2009 c. 4 Sch. 1 para. 521(2)(a)Sch. A1 para. 5(2) text amended by 2009 c. 4 Sch. 1 para. 521(2)(b)Sch. A1 para. 7(1)(a) text amended by 2009 c. 4 Sch. 1 para. 521(3)(a)Sch. A1 para. 7(3) text amended by 2009 c. 4 Sch. 1 para. 521(3)(b)Sch. A1 para. 12(1) text amended by 2009 c. 4 Sch. 1 para. 521(6)(a)Sch. A1 para. 12(2)(c) text amended by 2009 c. 4 Sch. 1 para. 521(6)(b)Sch. A1 para. 14(1)(a) text amended by 2009 c. 4 Sch. 1 para. 521(7)(a)Sch. A1 para. 14(4)(a) text amended by 2009 c. 4 Sch. 1 para. 521(7)(b)Sch. A1 para. 14(6)(b) text amended by 2009 c. 4 Sch. 1 para. 521(7)(c)Sch. A1 para. 15(3) text amended by 2009 c. 4 Sch. 1 para. 521(8)Sch. A1 para. 16(2)(a) text amended by 2009 c. 4 Sch. 1 para. 521(9)(a)Sch. A1 para. 16(3)(b) text amended by 2009 c. 4 Sch. 1 para. 521(9)(b)Sch. A1 para. 20(b) text amended by 2009 c. 4 Sch. 1 para. 521(10)(a)Sch. A1 para. 20(c) text amended by 2009 c. 4 Sch. 1 para. 521(10)(b)Sch. A1 para. 20(d) text amended by 2009 c. 4 Sch. 1 para. 521(10)(c)Sch. A1 para. 21(1) text amended by 2009 c. 4 Sch. 1 para. 521(11)Sch. A1 para. 17(1)(b) word inserted by 2012 c. 5 Sch. 3 para. 14Sch. A1 para. 6(2) words inserted by 2010 c. 4 Sch. 1 para. 364(4)(b)Sch. A1 para. 17(1)(a) words repealed by 2012 c. 5 Sch. 14 Pt. 1Sch. A1 para. 17(1)(b) words repealed by 2012 c. 5 Sch. 14 Pt. 1Sch. A1 para. 1(4) words substituted by 2010 c. 4 Sch. 1 para. 364(2)(a)Sch. A1 para. 5(2) words substituted by 2010 c. 4 Sch. 1 para. 364(3)Sch. A1 para. 6(2) words substituted by 2010 c. 4 Sch. 1 para. 364(4)(a)Sch. A1 para. 11(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(a)Sch. A1 para. 11(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(b)Sch. A1 para. 11(2)(c) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(c)Sch. A1 para. 11(2)(e) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(d)Sch. A1 para. 11(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(e)Sch. A1 para. 11(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(f)Sch. A1 para. 11(3)(c) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(g)Sch. A1 para. 12(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(a)Sch. A1 para. 12(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(b)Sch. A1 para. 12(2)(d) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(c)Sch. A1 para. 12(3) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(d)Sch. A1 para. 13(2) words substituted by 2010 c. 4 Sch. 1 para. 364(7)(a)Sch. A1 para. 13(3) words substituted by 2010 c. 4 Sch. 1 para. 364(7)(b)Sch. A1 para. 14(4)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(8)Sch. A1 para. 15(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(9)(a)Sch. A1 para. 15(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(9)(b)Sch. A1 para. 16(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(10)Sch. A1 para. 20(a) words substituted by 2010 c. 4 Sch. 1 para. 364(11)(a)Sch. A1 para. 20(c) words substituted by 2010 c. 4 Sch. 1 para. 364(11)(b)Sch. A1 para. 20(d) words substituted by 2010 c. 4 Sch. 1 para. 364(11)(c)Sch. A1 para. 5(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(a)Sch. A1 para. 11(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(b)Sch. A1 para. 12(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(c)Sch. A1 para. 20(a) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(d)(i)Sch. A1 para. 20(c) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(d)(ii)Sch. A1 para. 21(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(e)(i)Sch. A1 para. 21(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(e)(ii)Sch. A1 para. 7(2) words substituted by 2012 c. 14 Sch. 16 para. 106(2)(a)Sch. A1 para. 7(3) words substituted by 2012 c. 14 Sch. 16 para. 106(2)(b)Sch. A1 para. 9(1) words substituted by 2012 c. 14 Sch. 16 para. 106(3)(a)Sch. A1 para. 9(2) words substituted by 2012 c. 14 Sch. 16 para. 106(3)(b)Sch. A1 para. 14(2) words substituted by 2012 c. 14 Sch. 16 para. 106(4)(a)Sch. A1 para. 14(3) words substituted by 2012 c. 14 Sch. 16 para. 106(4)(b)Sch. A1 para. 14(5) words substituted by 2012 c. 14 Sch. 16 para. 106(4)(c)Sch. A1 para. 16(1) words substituted by 2012 c. 14 Sch. 16 para. 106(5)(a)Sch. A1 para. 21(1)(a) words substituted by 2012 c. 14 Sch. 16 para. 106(6)(a)Sch. A1 para. 21(1)(b) words substituted by 2012 c. 14 Sch. 16 para. 106(6)(b)Sch. A1 para. 21(2) words substituted by 2012 c. 14 Sch. 16 para. 106(6)(c)Sch. A1 para. 22(1) words substituted by 2012 c. 14 Sch. 16 para. 106(7)(a)Sch. 19 para. 6 omitted by 2009 c. 10 Sch. 11 para. 25Commencement Orders yet to be applied to the Capital Allowances Act 2001:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole 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. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2003/120 art. 2 Sch. commences (2002 c. 29)S.I. 2004/2304 art. 2 commences (2004 c. 21)S.I. 2004/2575 art. 2 Sch. 1 2 commences (2004 c. 20)S.I. 2004/2917 art. 2 commences (2004 c. 21)S.I. 2005/1126 art. 2 commences (2005 c. 11)S.I. 2005/1444 art. 2 commences (2005 c. 14)S.I. 2005/1909 art. 2 commences (2005 c. 14)S.I. 2007/949 art. 2 commences (2005 c. 7)S.R. 2007/194 art. 2 commences (S.I. 2006/3336 (N.I.))S.R. 2010/328 art. 2 commences (S.I. 2006/1254 (N.I.))413 Transfers of mineral assets within group: supplementaryE+W+S+N.I.This section has no associated Explanatory Notes(1)For the purposes of section 412, a company is a group company in relation to another company if—