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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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