Capital Allowances Act 2001

Part 2 Defined expressions

accounting period	section 12 of ICTA
additional VAT liability	section 547(1)
additional VAT rebate	section 547(2)
adjusted net cost (in Chapter 7 of Part 3)	section 323
adjusted net cost (in Chapter 6 of Part 10)	section 522
agricultural building	section 361(2)(a)
approved body (in Part 10)	section 492
assured tenancy	section 490(3)
available qualifying expenditure (in Part 2)	section 57
available qualifying expenditure (in Part 7)	section 459
available qualifying expenditure (in Part 8)	section 473
balancing adjustment (in Part 3)	section 314
balancing adjustment (in Part 4)	section 380
balancing adjustment (in Part 10)	section 513
balancing event (in Part 3)	section 315
balancing event (in Part 4)	section 381
balancing event (in Part 10)	section 514
body of persons	section 832(1) of ICTA
the Board of Inland Revenue	section 576(3)
building (in Part 3—includes structure)	section 271(1)
capital expenditure	section 4 and (in Chapter 2 of Part 1)
	section 10(1)
capital sum	section 4
car (in Part 2)	section 81
chargeable period	section 6
commercial building (in Part 3, in relation to qualifying enterprise zone expenditure)	section 281
connected persons (general meaning)	section 575(1)
connected persons (special extended meaning for certain purposes)	sections 156, 232, 246(2) and 266(5)
control	section 574
the Corporation Tax Acts	section 831(1) of ICTA
developer, carrying on a trade as (in Chapter 4 of Part 3)	section 293
development and development order (in Part 5)	section 436
disposal event (in Part 2)	section 60(2)
disposal event (in Chapter 3 of Part 6)	section 443(7)
disposal receipt (in Part 2)	section 60
disposal receipt (in Part 5)	section 420
disposal receipt (in Chapter 3 of Part 8)	section 476(1)
dredging	section 484(3), (4)
dual resident investing company	section 577(1) and section 404 of ICTA
dwelling-house	section 531(1)
enterprise zone (in Part 3)	section 298(3)
expenditure on the construction of a building (in Part 3)	section 272
expenditure on the construction of a building (in Part 4)	section 363
expenditure on the construction of a building (in Part 10)	section 493
final chargeable period (in Part 2)	section 65
final chargeable period (in Part 7)	section 457(5)
final chargeable period (in Part 8)	section 471(5) and (6)
first-year qualifying expenditure	Chapter 4 of Part 2
fixture (in Part 2)	section 173(1)
four-year cut-off (in Chapter 9 of Part 2)	section 86(3)
furnished holiday lettings business (in Part 2)	section 17
general development order (in Part 5)	section 436
highway concession (in Chapter 9 of Part 3)	section 341(4)
husbandry (in Part 4)	section 362
income from patents (in Part 8)	section 483 and paragraph 101(5) of Schedule 3
industrial building	section 271(2) and Chapter 2 of Part 3
the Inland Revenue	section 576
interest in an oil licence (in Chapter 3 of Part 12)	section 552(4)
investment company	section 130 of ICTA
investment asset (in relation to life assurance business)	section 545(2)
know-how (in Part 7)	section 452(2)
lease and related expressions (in Part 3)	section 360
lease and related expressions (in Part 4)	section 393
lease and related expressions (in Part 10)	section 531
life assurance business	section 544(5) and section 431(2) of ICTA
long-life asset (in Chapter 10 of Part 2)	section 91
long-life asset expenditure (in Chapter 10 of Part 2)	section 90
market value	section 577(1)
mineral asset (in Part 5)	section 397
mineral exploration and access (in Part 5)	section 396
mineral extraction trade (in Part 5)	section 394(2)
mineral deposits (in Part 5)	section 394(3)
normal time limit for amending a tax return	section 577(1)
notice	section 577(1)
oil (in Chapter 3 of Part 12)	section 556(3)
oil licence (in Chapter 3 of Part 12)	section 552(1)
ordinary Schedule A business	section 16
overseas property business	sections 65A(4), 70A(4) and 832(1) of ICTA
partial depreciation subsidy	section 209
patent rights (in Part 8)	section 464(2)
planning permission (in Part 5)	section 436
proceeds from a balancing event (in Part 3)	section 316
proceeds from a balancing event (in Part 4)	section 383
proceeds from a balancing event (in Part 10)	section 515
property business	section 577(1)
public body (in Chapter 1 of Part 11)	section 532(2)
qualifying activity (in Part 2)	Chapter 2 of Part 2
qualifying dwelling-house (in Part 10)	section 490(2) and Chapter 4 of Part 10
qualifying enterprise zone expenditure (in Part 3)	sections 299 to 304
qualifying expenditure attributable to a dwelling-house (in Part 10)	section 511
qualifying hire car (in Part 2)	section 82
qualifying hotel (in Part 3)	section 279
qualifying non-trade expenditure (in Part 8)	section 469
qualifying trade expenditure (in Part 8)	section 468
qualifying trade (in Part 3)	section 274
qualifying trade (in Part 9)	section 484(2)
related agricultural land (in Part 4)	section 361(2)(b)
relevant interest (in Part 3)	Chapter 3 of Part 3
relevant interest (in Part 4)	Chapter 2 of Part 4
relevant interest (in Part 10)	Chapter 2 of Part 10
relevant trade (in Part 6)	section 439(3)
research and development	section 437(2) and section 837A of ICTA
residue of qualifying expenditure (in Part 3)	section 313
residue of qualifying expenditure (in Part 4)	section 386
residue of qualifying expenditure attributable to a dwelling-house (in Part 10)	section 512
ring fence trade (in Chapter 13 of Part 2)	section 162(2)
sale	section 572(1) to (3)
sale, time of	section 572(4)
sale, transfers under Parts 3, 4 and 10 treated as	section 573
sale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10	section 559
Schedule A business	section 832(1) of ICTA
short-life asset (in Part 2)	section 83
source of mineral deposits (in Part 5)	section 394(5)
special leasing (in Part 2)	section 19
tax	section 832(3) of ICTA
the Tax Acts	Schedule 1 to the Interpretation Act 1978 and section 831 of ICTA
tax advantage	section 577(4)
tax return	section 3(3)
tax year	section 577(1)
UK oil licence	section 552(2)
United Kingdom	section 830 of ICTA
unrelieved qualifying expenditure (in Part 2)	section 59
unrelieved qualifying expenditure (in Part 5)	section 419
unrelieved qualifying expenditure (in Part 7)	section 461
unrelieved qualifying expenditure (in Part 8)	section 475
within the charge to tax	section 832(1) of ICTA
writing-down period (in Part 4)	section 372(2)
writing-down period (in Part 9)	section 487(2)