Capital Allowances Act 2001 | 2001 c. 2 | s. 3(1) | words omitted | Finance Act 2019 | 2019 c. 1 | s. 33(2)(b)(ii)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(2A) | inserted | Finance Act 2005 | 2005 c. 7 | Sch. 6 para. 4 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(2B) | inserted | Finance Act 2008 | 2008 c. 9 | Sch. 25 para. 3(3) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(2B) | omitted | Finance Act 2019 | 2019 c. 1 | s. 33(2)(b)(ii)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(2ZA) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(4) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(2ZA)(a) | words in s. 3(2ZA) renumbered as s. 3(2ZA)(a) | Finance Act 2021 | 2021 c. 26 | Sch. 22 para. 15(3)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(2ZA)(b) and word | inserted | Finance Act 2021 | 2021 c. 26 | Sch. 22 para. 15(3)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(2ZA)(b) | words substituted | Finance (No. 2) Act 2023 | 2023 c. 30 | Sch. 23 para. 10(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(2ZZA) | inserted | Finance Act 2021 | 2021 c. 26 | Sch. 22 para. 15(2) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(2ZZA) | words substituted | Finance (No. 2) Act 2023 | 2023 c. 30 | Sch. 23 para. 10(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(4)(b) | omitted | Finance Act 2008 | 2008 c. 9 | Sch. 27 para. 4 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 3(5)(b) | omitted | Finance Act 2008 | 2008 c. 9 | Sch. 27 para. 4 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4 | applied | Income Tax (Trading and Other Income) Act 2005 | 2005 c. 5 | s. 608 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4 | applied by 1988 c. 1 s. 349ZA(5) (as inserted) | Income Tax (Trading and Other Income) Act 2005 | 2005 c. 5 | Sch. 1 para. 149 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4 | applied | Income Tax Act 2007 | 2007 c. 3 | s. 910(5) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4 | applied | Corporation Tax Act 2009 | 2009 c. 4 | s. 931 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(2)(a) | word omitted | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 2 para. 51(2)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(2)(aa) | inserted | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 2 para. 51(2)(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(2)(b) | substituted | Income Tax (Earnings and Pensions) Act 2003 | 2003 c. 1 | Sch. 6 para. 247(2) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(2A) | inserted | Income Tax (Earnings and Pensions) Act 2003 | 2003 c. 1 | Sch. 6 para. 247(3) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(2A) | words substituted | Finance Act 2004 | 2004 c. 12 | Sch. 35 para. 48 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(2ZA) | inserted | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 2 para. 51(3) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(2ZA)(a) | words substituted | Finance Act 2024 | 2024 c. 3 | Sch. 10 para. 40(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(2ZA)(a) | words inserted | Finance Act 2024 | 2024 c. 3 | Sch. 10 para. 40(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(3) | word substituted | Income Tax (Earnings and Pensions) Act 2003 | 2003 c. 1 | Sch. 6 para. 247(4) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(4) | words substituted | Income Tax Act 2007 | 2007 c. 3 | Sch. 1 para. 397(2) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(5) | substituted | Income Tax (Trading and Other Income) Act 2005 | 2005 c. 5 | Sch. 1 para. 525 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 4(5) | repealed | Income Tax Act 2007 | 2007 c. 3 | Sch. 1 para. 397(3) Sch. 3 Pt. 1 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 5 | applied by 2010 c. 4 s. 356JA (as inserted) | Finance Act 2014 | 2014 c. 26 | Sch. 15 para. 3 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 5 | applied by 2010 c. 4 s. 332K(1) (as inserted) | Finance Act 2015 | 2015 c. 11 | Sch. 12 para. 2 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 5 | applied by 2010 c. 4 s. 356JN(1) (as inserted) | Finance Act 2015 | 2015 c. 11 | Sch. 13 para. 2 | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 5 | excluded | Finance Act 2021 | 2021 c. 26 | s. 9(7)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 5 | applied | Energy (Oil and Gas) Profits Levy Act 2022 | 2022 c. 40 | s. 7(1)(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 5 | applied | Energy (Oil and Gas) Profits Levy Act 2022 | 2022 c. 40 | s. 17(2) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 5(1)-(5) | applied (with modifications) by 1998 c. 48 s. 42(8B) (as inserted) | Finance Act 2005 | 2005 c. 7 | Sch. 3 para. 9(4) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 6A heading | words substituted | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 7 para. 23(2) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 6A | words inserted | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 7 para. 23(3) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 6A | words substituted | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 7 para. 23(4) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 6A | words substituted | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 7 para. 23(5) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 6C(1)(a) | words substituted | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 7 para. 24(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 6C(1)(c) | words substituted | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 7 para. 24(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 6D(1) | words substituted | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 7 para. 24(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 6E(1) | words substituted | Finance (No. 2) Act 2017 | 2017 c. 32 | Sch. 7 para. 24(c) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 6E(1)(aa) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(5) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 7(1A) | inserted | The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 | 2019 No. 1087 | reg. 3(6) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 9(2)(a) | words inserted | Finance Act 2012 | 2012 c. 14 | Sch. 10 para. 7(a) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 9(2)(b) | words inserted | Finance Act 2012 | 2012 c. 14 | Sch. 10 para. 7(b) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 12(1) | s. 12 renumbered as s. 12(1) | Corporation Tax (Northern Ireland) Act 2015 | 2015 c. 21 | Sch. 1 para. 3(2) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 12(2)-(6) | inserted | Corporation Tax (Northern Ireland) Act 2015 | 2015 c. 21 | Sch. 1 para. 3(3) | Yes | |
Capital Allowances Act 2001 | 2001 c. 2 | s. 13 | applied | Income Tax (Trading and Other Income) Act 2005 | 2005 c. 5 | s. 827 | Yes | |