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Capital Allowances Act 2001

Status:

This is the original version (as it was originally enacted).

The Income and Corporation Taxes Act 1988 (c. 1)

Section 43C (transfer of rent: exceptions, etc.)

11In subsection (2)(a), for “the Capital Allowances Acts” substitute “the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act)”.

Section 43E (interposed lease: exceptions, etc.)

12In subsection (3)(a), for “the Capital Allowances Acts” substitute “the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act)”.

Section 65A (Case V income from land outside UK: income tax)

13In subsection (7), omit “and section 29 of the 1990 Act (provisions relating to furnished holiday accommodation)”.

Section 70A (Case V income from land outside UK: corporation tax)

14In subsection (6), omit “and section 29 of the 1990 Act (provisions relating to furnished holiday accommodation)”.

Section 75 (expenses of management: investment companies)

15In subsection (4), for the words from “section 28 of the 1990 Act (capital allowances for investment companies)” to the end of the subsection substitute “section 15(1)(g) of the Capital Allowances Act (plant and machinery allowances) so far as effect cannot be given to them under section 253(2) of that Act”.

Section 83A (gifts in kind to charities, etc.)

16(1)In subsection (2), omit paragraph (b) and the word “or” before it.

(2)In subsection (3), omit paragraph (b) and the word “and” before it.

(3)In subsection (4)(a) after “subsection (3) above” insert “or section 63(2) of the Capital Allowances Act”.

Section 84 (gifts to educational establishments)

17(1)In subsection (1)—

(a)in paragraph (a), for “machinery or plant” substitute “plant or machinery”, and

(b)omit paragraph (b) and the word “or” before it.

(2)In subsection (2)—

(a)for “qualifies as machinery or plant” substitute “qualifies as plant or machinery”, and

(b)for “Part II of the 1990 Act as machinery or plant” substitute “Part 2 of the Capital Allowances Act as plant or machinery”.

(3)In subsection (3), omit paragraph (b) and the word “and” before it.

(4)In subsection (4)(a), after “subsection (3) above” insert “or section 63(2) of the Capital Allowances Act”.

Section 87 (taxable premiums etc.)

18In subsection (7), for “Part IV of the 1990 Act in respect of expenditure falling within section 105(1)(b) of that Act (mineral depletion)” substitute “Part 5 of the Capital Allowances Act in respect of expenditure falling within section 403 (mineral asset expenditure)”.

Section 91 (cemeteries)

19For subsection (9) substitute—

(9)Section 532 of the Capital Allowances Act (general rule excluding contributions) shall apply for the purposes of this section as it applies for the purposes of that Act.

Section 91C (mineral exploration and access)

20In paragraph (a), for “section 121(1) of the Capital Allowances Act 1990” substitute “section 396(1) of the Capital Allowances Act”.

Section 116 (arrangements for transferring relief)

21In subsection (4), for paragraph (b) substitute—

(b)any allowance to be given effect under Part 2 of the Capital Allowances Act in respect of a special leasing of plant or machinery were an allowance to be given effect in calculating the profits of that trade.

Section 117 (restriction on relief: individuals)

22(1)In subsection (1), omit—

(a)“or allowed” (in each place),

(b)“or section 141 of the 1990 Act”, and

(c)paragraph (b) and the word “or” before it.

(2)In subsection (2), in the definition of “the aggregate amount”, omit—

(a)“or allowed”,

(b)“or section 141 of the 1990 Act”, and

(c)paragraph (b) and the word “or” before it.

(3)In relation to any chargeable period to which this Act applies, the repeals made by sub-paragraph (2) are not to exclude from an individual’s aggregate amount for the purposes of section 117 of ICTA any amounts included in the individual’s aggregate amount at any time before the chargeable periods to which this Act applies.

Section 118 (restriction on relief: companies)

23(1)In subsection (1), omit—

(a)“or allowed” (in each place),

(b)“or section 145 of the 1990 Act”, and

(c)paragraph (b) and the word “or” before it.

(2)In subsection (2), in the definition of “the aggregate amount”, omit—

(a)“or allowed”,

(b)“or section 145 of the 1990 Act”, and

(c)paragraph (b) and the word “or” before it.

(3)In relation to any chargeable period to which this Act applies, the repeals made by sub-paragraph (2) are not to exclude from a company’s aggregate amount for the purposes of section 118 of ICTA any amounts included in the company’s aggregate amount at any time before the chargeable periods to which this Act applies.

Section 197C (definition of mileage profit)

24In subsection (5), for “which, by virtue of Part II of the Capital Allowances Act 1990 falls to be made to the employee” substitute “to which, under Part 2 of the Capital Allowances Act (plant and machinery allowances), the employee is entitled”.

Section 198 (relief for necessary expenses)

25In subsection (2), omit “and Part II of the 1990 Act (capital allowances in respect of machinery and plant)”.

Section 343 (company reconstructions without a change of ownership)

26In subsection (2), for “the Capital Allowances Acts” substitute “the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act)”.

Section 359 (loan to buy machinery or plant)

27(1)In subsection (1)—

(a)for “section 44 of the 1968 Act” substitute “section 264 of the Capital Allowances Act”,

(b)for “any year of assessment in respect of machinery or plant” substitute “any period of account in respect of plant or machinery”,

(c)for “the basis period (as defined in section 72 of that Act) for that year” substitute “that period of account”,

(d)for “that machinery or plant” substitute “that plant or machinery”, and

(e)for “the year of assessment” substitute “the period of account”.

(2)In subsection (3)—

(a)in paragraph (a), for “Part II of the 1990 Act” substitute “Part 2 of the Capital Allowances Act” and for “machinery or plant” substitute “plant or machinery”, and

(b)in paragraph (b), for “machinery or plant” substitute “plant or machinery”.

Section 379A (Schedule A losses)

28In subsection (2)(a), for “the 1990 Act” substitute “the Capital Allowances Act”.

Section 384 (restrictions on right of set-off)

29(1)In subsection (6), for “under Chapter I of Part III of the Finance Act 1971 in respect of expenditure incurred on the provision of machinery or plant” substitute “under Part 2 of the Capital Allowances Act in respect of expenditure incurred on the provision of plant or machinery”.

(2)In subsection (10), omit the words following paragraph (b) and after that subsection insert—

(11)Expressions used in subsections (6) to (8) and in Part 2 of the Capital Allowances Act have same meaning in those subsections as in that Part; and those subsections are without prejudice to section 384A.

New section 384A (restriction of set-off of plant and machinery allowances)

30After section 384 insert—

384ARestriction of set-off of allowances against general income

(1)Relief shall not be given to an individual under sections 380 and 381 by reference to a first-year allowance under Part 2 of the Capital Allowances Act (plant and machinery allowances) in the circumstances specified in subsection (2) or (4) below.

(2)The circumstances are that the allowance is in respect of expenditure incurred on the provision of plant or machinery for leasing in the course of a qualifying activity and—

(a)at the time when the expenditure was incurred, the qualifying activity was carried on by the individual in question in partnership with a company (with or without other partners), or

(b)a scheme has been effected or arrangements have been made (whether before or after that time) with a view to the qualifying activity being so carried on by that individual.

(3)For the purposes of subsection (2) above letting a ship on charter shall be regarded as leasing it if, apart from this subsection, it would not be so regarded.

(4)The circumstances are that the allowance is made in connection with—

(a)a qualifying activity which at the time when the expenditure was incurred was carried on by the individual in partnership or which has subsequently been carried on by him in partnership or transferred to a person who was connected with him, or

(b)an asset which after that time has been transferred by the individual to a person who was connected with him or, at a price lower than its market value, to any other person,

and the condition in subsection (5) below is met.

(5)The condition is that a scheme has been effected or arrangements have been made (whether before or after the time referred to in subsection (4) above) such that the sole or main benefit that might be expected to accrue to the individual from the transaction under which the expenditure was incurred was the obtaining of a reduction in tax liability by means of relief under sections 380 and 381.

(6)Where relief has been given in circumstances in which subsection (1) applies it shall be withdrawn by the making of an assessment under Case VI of Schedule D.

(7)Section 839 (how to tell whether persons are connected) applies for the purposes of subsection (4) above.

(8)Expressions used in this section and in Part 2 of the Capital Allowances Act have the same meaning as in that Part.

Section 389 (supplementary provisions relating to carry-back of terminal losses)

31In subsection (2)—

(a)for “Part IV of the 1990 Act” substitute “Part 5 of the Capital Allowances Act”,

(b)for “section 17(1) of the 1990 Act” substitute “section 355 of that Act”, and

(c)for “section 17(1)” (in both places) substitute “section 355”.

Section 393A (losses: set off against profits of the same, or an earlier, accounting period)

32(1)In subsection (2C)(b), for “section 62A of the 1990 Act (demolition costs relating to offshore machinery or plant)” substitute “section 164 of the Capital Allowances Act (abandonment expenditure incurred before cessation of ring fence trade)”.

(2)Omit subsections (5) and (6).

(3)In subsection (11)—

(a)in paragraph (a), for “section 62B of the 1990 Act (post-cessation abandonment expenditure related to offshore machinery or plant)” substitute “section 165 of the Capital Allowances Act (abandonment expenditure within 3 years of ceasing ring fence trade)”, and

(b)in paragraph (b), for “section 109 of that Act (restoration expenditure incurred after cessation of trade of mineral extraction)” substitute “section 416 of that Act (expenditure on restoration within 3 years of ceasing to trade)” and for “the last day on which it carried on the trade” substitute “the last day of trading”.

(4)In subsection (12), for “section 62A of the 1990 Act” substitute “section 162 of the Capital Allowances Act”.

Section 395 (leasing contracts and company reconstructions)

33In subsection (1)—

(a)in paragraph (a), for “machinery or plant” substitute “plant or machinery”, and

(b)in paragraph (c), for “within the meaning of Part II of the 1990 Act” substitute “within the meaning of Part 2 of the Capital Allowances Act”.

Section 397 (restriction of relief in case of farming and market gardening)

34(1)In subsection (5)—

(a)omit the definition of “basis year”, and

(b)in the definition of “chargeable period” omit the words from “or any basis period” to the end of the definition.

(2)Omit subsection (6).

(3)In subsection (7), for the words from “but so that” to the end of the subsection substitute but disregarding—

(a)any allowance or charge under the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act); and

(b)any provision of that Act requiring allowances and charges to be treated as expenses and receipts of the trade.

Section 400 (write-off of government investment)

35(1)In subsection (2)(c), for “section 145(2) of the 1990 Act” substitute “section 260(2) of the Capital Allowances Act”.

(2)In subsection (4), for “section 145(3) of the 1990 Act” substitute “section 260(3) of the Capital Allowances Act”.

(3)In subsection (6), for “section 153 of the 1990 Act” substitute “section 532 or 536 of the Capital Allowances Act”.

Section 403ZB (amounts eligible for group relief: excess capital allowances)

36In subsection (1), for the words from “the surrender period” to the end of the subsection substitute “for the surrender period to the extent that they are to be given effect under section 260 of the Capital Allowances Act (special leasing: excess allowance).”

Section 407 (relationship between group relief and other relief)

37(1)In subsection (1)(b), for “section 145(3) of the 1990 Act” substitute “section 260(3) of the Capital Allowances Act”.

(2)In subsection (2)(b), for “section 145(3) of the 1990 Act” substitute “section 260(3) of the Capital Allowances Act”.

Section 411 (exclusion of double allowance)

38In subsection (10)—

(a)omit “Without prejudice to the provisions of section 161(5) of the 1990 Act”, and

(b)for “that Act, except Parts III and VII” substitute “the Capital Allowances Act, except Parts 6 and 10”.

Sections 434D and 434E (capital allowances: management assets; investment assets)

39Omit sections 434D and 434E.

Section 487 (credit unions)

40In subsection (4), for “section 306 of the 1970 Act (capital allowances)” substitute “Part 2 of the Capital Allowances Act (plant and machinery allowances)”.

Section 492 (treatment of oil extraction activities etc. for tax purposes)

41(1)In subsection (5), for “section 141 of the 1990 Act” substitute “section 258 of the Capital Allowances Act”.

(2)In subsection (6), for “section 145 of the 1990 Act” substitute “section 259 or 260 of the Capital Allowances Act”.

(3)In subsection (7), for “section 145(1) of the 1990 Act” substitute “section 259 of the Capital Allowances Act”.

Section 495 (regional development grants)

42(1)In subsection (1), for “Part I, II or VII of the 1990 Act (capital allowances relating to industrial buildings, machinery or plant and research and development)” substitute “Part 2, 3 or 6 of the Capital Allowances Act (capital allowances relating to plant and machinery, industrial buildings or research and development)”.

(2)In subsection (3), for “Part I, II or VII of the 1990 Act” substitute “Part 2, 3 or 6 of the Capital Allowances Act”.

(3)In subsection (7), in the definition of “regional development grant” for the words from “means” to the end substitute “means a grant falling within section 534(1) of the Capital Allowances Act”.

Section 518 (harbour reorganisation schemes)

43In subsection (4), for “the provisions of the Capital Allowances Acts” substitute “the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act)”.

Sections 520 to 523 (patents)

44Omit sections 520 to 523.

Section 525 (capital sums: death, winding up or partnership change)

45In subsection (3), for “section 152 of the 1990 Act (succession to trades)” substitute “section 559 of the Capital Allowances Act (effect of successions)”.

Section 528 (patents: manner of making allowances and charges)

46(1)Omit subsection (1).

(2)In subsections (2) and (3), for “section 520, 522, 523 or 526 as those provisions apply” (in each place) substitute “section 526 as that provision applies”.

(3)After subsection (3) insert—

(3A)In this section references to a person’s or a company’s income from patents are references to that income after any allowance has been deducted from or set off against it under section 479 or 480 of the Capital Allowances Act.

(4)Omit subsection (4).

Section 530 (disposal of know-how)

47Omit section 530.

Section 531 (disposal of know-how: supplementary provisions)

48(1)In subsection (1), for “as disposal value under section 530(5)” substitute “as a disposal value under section 462 of the Capital Allowances Act”.

(2)In subsection (3), omit the words following paragraph (b).

(3)In subsection (4), for “as disposal value under section 530(5)” substitute “as a disposal value under section 462 of the Capital Allowances Act”.

(4)In subsection (7), omit “and section 530(1) and (6)”.

Section 532 (application of 1990 Act)

49For section 532 substitute—

532Application of Capital Allowances Act

The Tax Acts have effect as if sections 524 to 529 and 531, this section and section 533 were contained in the Capital Allowances Act.

Section 533 (interpretation of sections 520 to 532)

50(1)In each of subsections (1) to (5), for “sections 520 to 532” substitute “sections 524 to 529”.

(2)In subsection (1)—

(a)in paragraph (b) of the definition of “income from patents”, omit “520(6), 523(3),” and after “525” insert “or section 472(5) of, or paragraph 100 of Schedule 3 to, the Capital Allowances Act”, and

(b)omit the definition of “the commencement of the patent”.

(3)In subsection (7), for “sections 530 and 531” substitute “section 531”.

Section 577 (business entertaining expenses)

51(1)In subsection (1)—

(a)at the end of paragraph (a) insert “and”, and

(b)omit paragraph (c) and the word “and” before it.

(2)In subsection (7)(a), omit “, or to the use of an asset for,” (in both places).

(3)In subsection (10), omit “, or any claim for capital allowances in respect of the use of an asset for,”.

New sections 578A and 578B (expenditure on car hire)

52After section 578 insert—

578AExpenditure on car hire

(1)This section provides for a reduction in the amounts—

(a)allowable as deductions in computing profits chargeable to tax under Case I or II of Schedule D,

(b)which can be included as expenses of management of an investment company (as defined by section 130), or

(c)allowable as deductions from emoluments chargeable to tax under Schedule E,

for expenditure on the hiring of a car to which this section applies.

(2)This section applies to the hiring of a car—

(a)which is not a qualifying hire car, and

(b)the retail price of which when new exceeds £12,000.

“Car” and “qualifying hire car” are defined by section 578B.

(3)The amount which would, apart from this section, be allowable or capable of being included must be reduced by multiplying it by the fraction—

Entry incomplete

where P is the retail price of the car when new.

(4)If an amount has been reduced under subsection (3) and subsequently—

(a)there is a rebate (however described) of the rentals, or

(b)there occurs in connection with the rentals a transaction that falls within section 94 (debts deducted and subsequently released),

the amount otherwise taxable in respect of the rebate or transaction must be reduced by multiplying it by the fraction in subsection (3) above.

578BExpenditure on car hire: supplementary

(1)In section 578A “car” means a mechanically propelled road vehicle other than one—

(a)of a construction primarily suited for the conveyance of goods or burden of any description, or

(b)of a type not commonly used as a private vehicle and unsuitable for such use.

References to a car accordingly include a motor cycle.

(2)For the purposes of section 578A, a car is a qualifying hire car if—

(a)it is hired under a hire-purchase agreement (within the meaning of section 784(6)) under which there is an option to purchase exercisable on the payment of a sum equal to not more than 1 per cent. of the retail price of the car when new, or

(b)it is a qualifying hire car for the purposes of Part 2 of the Capital Allowances Act (under section 82 of that Act).

(3)In section 578A and this section “new” means unused and not second-hand.

(4)The power under section 74(4) of the Capital Allowances Act to increase or further increase the sums of money specified in Chapter 8 of Part 2 of that Act includes the power to increase or further increase the sum of money specified in section 578A(2)(b) or (3).

Section 623 (retirement annuities: relevant earnings)

53In subsection (5), for “any of the Capital Allowances Acts” substitute “the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act)”.

Section 646 (meaning of “net relevant earnings”)

54In subsection (3), for “the 1990 Act (including enactments which under this Act are to be treated as contained in the 1990 Act)” substitute “the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act)”.

Section 768 (change in ownership of company: disallowance of trading losses)

55In subsection (6), for “section 161(6) of the 1990 Act” substitute “section 577(3) of the Capital Allowances Act”.

Section 768B (change in ownership of investment company: deductions generally)

56In subsection (8), for “section 28 of the 1990 Act” substitute “section 253 of the Capital Allowances Act”.

Section 781 (assets leased to traders and others)

57In subsection (9), for “section 60(2) of the 1990 Act” substitute “section 68 of the Capital Allowances Act”.

Section 828 (orders and regulations made by the Treasury or the Board)

58In subsection (4), for “section 22(6)(d) or 36(4)(d) of the 1990 Act” substitute “section 82(4)(d) of the Capital Allowances Act”.

Section 831 (interpretation of Act)

59Section 831(3) continues to have effect with the addition of the definition of “the 1990 Act” (an amendment originally made by paragraph 8(35) of Schedule 1 to the Capital Allowances Act 1990 (c. 1)).

Section 832 (interpretation of the Tax Acts)

60In subsection (1)—

(a)in the definition of “capital allowance”, for “the Capital Allowances Acts” substitute “the Capital Allowances Act (including enactments which under this Act are to be treated as contained in that Act)”, and

(b)for the definition of “the Capital Allowances Acts” substitute—

“the Capital Allowances Act” means the Capital Allowances Act 2001;.

Section 834 (interpretation of the Corporation Tax Acts)

61In subsection (2), omit “and also for sections 144 and 145 of the 1990 Act”.

Section 835 (“total income” in the Income Tax Acts)

62In subsection (8), for paragraph (c) substitute—

(c)any allowance given effect under section 258 or 479 of the Capital Allowances Act;.

Schedule 18 (group relief)

63In paragraph 1(6)—

(a)in paragraph (b)(i) and (ii), for “Part II of the 1990 Act” substitute “Part 2 of the Capital Allowances Act” and for “machinery or plant” substitute “plant or machinery”, and

(b)in paragraph (b)(iii), for “section 137 of the 1990 Act” substitute “Chapter 3 of Part 6 of the Capital Allowances Act” and for “Part VII” substitute “Part 6”.

Schedule 19AC (modification of Act in relation to overseas life insurance companies)

64(1)Omit paragraph 9C (application of section 434D(4) in relation to overseas life insurance company).

(2)In paragraph 10B(2A) (modification of section 440 in relation to overseas life insurance company), in the inserted subsection (4AA), for “Section 81 of the 1990 Act (as it has effect by virtue of section 83(2A) of that Act)” substitute “Section 13 of the Capital Allowances Act (use for qualifying activity of plant or machinery provided for other purposes)”.

Schedule 21 (tax relief in connection with schemes for rationalising industry and other redundancy schemes)

65In paragraph 6(1)(a), for “Part I or II of the 1990 Act in taxing the trade” substitute “Part 2 or 3 of the Capital Allowances Act in calculating the profits of a trade”.

Schedule 24 (assumptions for calculating chargeable profits, creditable tax and corresponding United Kingdom tax of foreign companies)

66(1)In paragraph 10(1)—

(a)for “machinery or plant for the purposes of its trade, that machinery or plant shall be assumed, for the purposes of Part II of the 1990 Act” substitute “plant or machinery for the purposes of its trade, that plant or machinery shall be assumed, for the purposes of Part 2 of the Capital Allowances Act”, and

(b)for “section 81 of that Act (expenditure treated as equivalent to market value at the time the machinery or plant is brought into use)” substitute “section 13 of that Act (use for qualifying activity of plant or machinery provided for other purposes)”.

(2)In paragraph 10(2), for “Part II of the 1990 Act” substitute “Part 2 of the Capital Allowances Act”.

(3)In paragraph 11A—

(a)at the end of the heading insert “and expenditure on car hire”, and

(b)in sub-paragraph (4) for “section 34, 35 or 96 of the 1990 Act” substitute “section 578A or 578B or section 74(2), 75(1), 76(2), (3) or (4) or 511(3) of the Capital Allowances Act”.

Schedule 28A (change in ownership of investment company: deductions)

67(1)In paragraph 6(d), for “section 28 of the 1990 Act” substitute “section 253 of the Capital Allowances Act”.

(2)In paragraph 13(1)(e), for “section 28 of the 1990 Act” substitute “section 253 of the Capital Allowances Act”.

Schedule 28AA (provision not at arms' length)

68In paragraph 13(a), for “the 1990 Act” substitute “the Capital Allowances Act”.

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