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Capital Allowances Act 2001


1891.Part 12 contains provisions which do not fit naturally into other Parts. These are:

  • particular provisions for life assurance business (Chapter 1);

  • general provisions about additional VAT liabilities and repayments under the capital goods scheme (Chapter 2);

  • definitions about oil and oil licences and related matters (Chapter 3);

  • provisions for partnerships, successions and transfers (Chapter 4);

  • provisions for apportionments of proceeds from sales (for example) and other miscellaneous matters (Chapter 5); and

  • final provisions for the Act (Chapter 6).

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