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Capital Allowances Act 2001

Consultation

10.The work produced by the project has also been subject to public consultation. This has allowed all interested parties an opportunity to comment on draft sections. This consultation is undertaken first through a series of Exposure Drafts which publish sections in draft. The relevant ones for this Act are numbers 3, 5, 7 and 9. They were published in October 1998, April 1999, July 1999 and February 2000 respectively. A draft Act was published for a further consultation in August 2000. Those who responded to one or more of these documents include:

  • Alliance & Leicester plc

  • Association of British Insurers

  • Canary Wharf Ltd

  • Brian Chapman

  • Chartered Institute of Taxation

  • City of London Law Society

  • Confederation of British Industry

  • Construction Industry Joint Taxation Committee

  • Consumers’ Association

  • Ernst & Young

  • Federation of Small Businesses

  • Daron H Gunson

  • Holborn Law Society

  • Institute of Chartered Accountants in England and Wales

  • Institute of Chartered Accountants of Scotland

  • Institute of Directors

  • Institute of Payroll and Pensions Management

  • Investment and Tax Publishing Services

  • John Jeffrey-Cook

  • KPMG

  • Law Society of England and Wales

  • London Society of Chartered Accountants

  • National Farmers Union

  • Oil Taxation Action Committee

  • Special Committee of Tax Law Consultative Bodies

  • United Kingdom Oil Industry Tax Committee

  • Yorkshire Water plc

Note: this table excludes those who asked that their responses be treated in confidence.

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Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

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