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Capital Allowances Act 2001

Section 4: Capital Expenditure

53.This section is based on section 159(1) and 159(1A) of CAA 1990 and section 532(4) of ICTA. It explains how “capital expenditure” and “capital sums” are used in this Act. Putting these provisions near the start of the Act lets readers see what expenditure does and does not stand a chance of qualifying for allowances.

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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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