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Capital Allowances Act 2001
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Changes and effects
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
- Act 2005 c. 14 Sch. 10 construed as one with 2001 c. 2 by 2005 c. 14 Sch. 10 para. 34(3)
- Act 2008 c. 18 Sch. 13 construed as one with 2001 c. 2 by 2008 c. 18 Sch. 13 para. 3(5)
- Act applied by 2004 c. 20 Sch. 9 para. 7
- Act applied (with modifications) by 2005 c. 5 s. 825A (as substituted) by 2010 c. 33 s. 3(3)
- Act construed with by 2004 c. 20 Sch. 9 para. 37(4)
- Act extended in part by 2010 c. 4 s. 184
- Act modified by 2005 c. 14 Sch. 10 para. 12-14
- Act modified by 2008 c. 18 Sch. 13 para. 9(2)
- Act modified by 2008 c. 18 Sch. 13 para. 27(2)
- Act modified by 2008 c. 9 s. 85(8)
- Act modified by 2010 c. 4 s. 948(1)-(4)
- Act modified by 2010 c. 4 s. 954(2)-(5)
- Act modified by 2010 c. 4 s. 955(2)-(6)
- Act modified by S.I. 2008/1942 reg. 2 8
- Act modified by SI 2006/964 reg. 69V(6)(7) (as inserted) by S.I. 2008/705 reg. 5
- Act modified by SI 2006/964 reg. 69Z41(5)(6) (as inserted) by S.I. 2008/705 reg. 5
- Act text amended by 2005 c. 11 Sch. 4 para. 83
- Blanket amendment text amended by S.I. 2011/1043 art. 3 4
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Pt. 3A inserted by 2005 c. 7 Sch. 6 para. 1
- Ch. 6A inserted by 2006 c. 25 Sch. 8 para. 7
- s. 13A inserted by 2006 c. 25 Sch. 8 para. 2
- s. 13B inserted by 2011 c. 11 Sch. 14 para. 12(2)
- s. 17A 17B inserted by 2011 c. 11 Sch. 14 para. 12(6)
- s. 33A 33B inserted by 2008 c. 9 s. 73(2)
- s. 34A inserted by 2006 c. 25 Sch. 8 para. 3
- s. 38B text amended by 2009 c. 10 Sch. 11 para. 2
- s. 38B words substituted by 2010 c. 4 Sch. 1 para. 324
- s. 45H-45J inserted by 2003 c. 14 Sch. 30 para. 3
- s. 45H(2) modified by 2003 c. 14 Sch. 30 para. 7
- s. 45DA 45DB inserted by 2010 c. 33 Sch. 7 para. 3
- s. 51A-51N inserted by 2008 c. 9 Sch. 24 para. 3
- s. 51A(5) text amended by 2010 c. 13 s. 5(1)
- s. 51A(5) words substituted by 2011 c. 11 s. 11(2)
- s. 51A(8) word substituted by 2011 c. 11 s. 11(3)
- s. 51A(10) text amended by 2009 c. 10 Sch. 32 para. 12
- s. 51A(10) text amended by 2009 c. 10 Sch. 32 para. 18
- s. 52A inserted by 2008 c. 9 Sch. 24 para. 4
- s. 56A inserted by 2008 c. 9 s. 81(3)
- s. 62A inserted by 2011 c. 11 Sch. 13 para. 17
- s. 64A inserted by 2010 c. 13 Sch. 5 para. 3(1)
- s. 70A-70E inserted by 2006 c. 25 Sch. 8 para. 6
- s. 70C(4A)-(4C) inserted by 2011 c. 11 s. 33(2)
- s. 70D(1A)(1B) inserted by 2011 c. 11 s. 33(3)
- s. 70E(1)(c) substituted by 2009 c. 10 Sch. 32 para. 7(2)
- s. 70E(1A) inserted by 2009 c. 10 Sch. 32 para. 7(3)
- s. 70E(2)(a) text amended by 2009 c. 10 Sch. 32 para. 7(4)
- s. 70E(2A)-(2H) substituted for s. 70E(3)-(8) by 2009 c. 10 Sch. 32 para. 7(5)
- s. 70E(2B) words inserted by 2010 c. 4 Sch. 1 para. 329
- s. 70E(2B) words repealed by 2010 c. 4 Sch. 1 para. 329 Sch. 3 Pt. 1
- s. 70E(2C)(b) words inserted by 2011 c. 11 s. 33(4)
- s. 70E(2DA)(2DB) inserted by 2011 c. 11 s. 33(5)
- s. 70E(9) text amended by 2009 c. 10 Sch. 32 para. 7(6)
- s. 70G(5) text amended by 2009 c. 10 s. 126(5)(a)
- s. 70H(1)(a) repealed by 2010 c. 4 Sch. 1 para. 330(a) Sch. 3 Pt. 1
- s. 70H(1)(c) and word inserted by 2010 c. 4 Sch. 1 para. 330(b)
- s. 70H(1A)(1B) inserted by 2008 c. 9 Sch. 20 para. 8(1)
- s. 70H(1C) inserted by 2009 c. 10 Sch. 32 para. 16
- s. 70H(2) text amended by 2009 c. 10 Sch. 52 para. 9(2)
- s. 70H(3) text amended by 2009 c. 10 s. 126(5)(a)
- s. 70H(3) text amended by 2009 c. 10 Sch. 52 para. 9(3)
- s. 70I(9A) inserted by 2008 c. 9 Sch. 20 para. 7(1)
- s. 70I(10)-(12) inserted by 2008 c. 9 Sch. 20 para. 6(6)
- s. 70K applied by 2009 c. 4 s. 18C(4) (as inserted) by 2011 c. 11 Sch. 13 para. 4
- s. 70O(4)(b) text amended by 2009 c. 10 s. 126(5)(a)
- s. 70V(4) text amended by 2007 c. 3 Sch. 1 para. 398
- s. 70V(4) words substituted by 2010 c. 4 Sch. 1 para. 331
- s. 70DA inserted by 2009 c. 10 Sch. 32 para. 15
- s. 70YI(4) repealed by 2007 c. 3 Sch. 1 para. 399 Sch. 3 Pt. 1
- s. 104A(1)(a) text amended by 2009 c. 10 Sch. 11 para. 7(2)(a)
- s. 104A(1)(c) text amended by 2009 c. 10 Sch. 11 para. 7(2)(b)
- s. 104A(1)(e) and word inserted by 2009 c. 10 Sch. 11 para. 7(2)(c)
- s. 104A(2) text amended by 2009 c. 10 Sch. 11 para. 7(3)
- s. 104A(3)(4) inserted by 2009 c. 10 Sch. 11 para. 7(4)
- s. 104D heading words inserted by 2011 c. 11 s. 10(4)(a)
- s. 104D(1) word substituted by 2011 c. 11 s. 10(3)(a)
- s. 104D(1A) inserted by 2011 c. 11 s. 10(3)(b)
- s. 104E modified by 2008 c. 9 s. 83(7)
- s. 104E(1)(a) words inserted by 2011 c. 11 s. 10(4)(b)
- s. 104F inserted by 2009 c. 10 Sch. 11 para. 9
- s. 104F(10) words substituted by 2010 c. 4 Sch. 1 para. 333
- s. 104AA inserted by 2009 c. 10 Sch. 11 para. 8
- s. 172A inserted by 2006 c. 25 Sch. 8 para. 9(2)
- s. 208A inserted by 2009 c. 10 Sch. 11 para. 10
- s. 218A inserted by 2008 c. 9 Sch. 24 para. 9
- s. 228A-228J and cross-heading inserted by 2004 c. 12 s. 134
- s. 228A substituted by 2008 c. 9 Sch. 20 para. 12(2)
- s. 228A(2) text amended by 2007 c. 11 Sch. 5 para. 17(2)
- s. 228B heading substituted by 2008 c. 9 Sch. 20 para. 12(3)(d)
- s. 228B heading text amended by 2008 c. 9 Sch. 20 para. 13(3)
- s. 228B(1) text amended by 2008 c. 9 Sch. 20 para. 12(3)(a)
- s. 228B(2) text amended by 2008 c. 9 Sch. 20 para. 12(3)(b)
- s. 228B(4) text amended by 2008 c. 9 Sch. 20 para. 12(3)(c)
- s. 228B(5) inserted by 2008 c. 9 Sch. 20 para. 13(2)
- s. 228C heading substituted by 2008 c. 9 Sch. 20 para. 12(4)(d)
- s. 228C(2) text amended by 2008 c. 9 Sch. 20 para. 12(4)(a)
- s. 228C(3) text amended by 2008 c. 9 Sch. 20 para. 12(4)(b)
- s. 228C(6) text amended by 2008 c. 9 Sch. 20 para. 12(4)(c)
- s. 228D modified by 2007 c. 11 Sch. 5 para. 17(9)
- s. 228D omitted by 2008 c. 9 Sch. 20 para. 12(5)(a)
- s. 228E omitted by 2008 c. 9 Sch. 20 para. 12(5)(b)
- s. 228F omitted by 2008 c. 9 Sch. 20 para. 12(5)(c)
- s. 228F(1) text amended by 2007 c. 11 Sch. 5 para. 17(3)(a)
- s. 228F(4) repealed by 2007 c. 11 Sch. 5 para. 17(3)(b) Sch. 27 Pt. 2(3)
- s. 228F(8) text amended by 2007 c. 11 Sch. 5 para. 17(3)(c)
- s. 228F(8)(b) and word repealed by 2007 c. 11 Sch. 5 para. 17(3)(c) Sch. 27 Pt. 2(3)
- s. 228G heading substituted by 2008 c. 9 Sch. 20 para. 12(6)(f)
- s. 228G(1) text amended by 2008 c. 9 Sch. 20 para. 12(6)(a)
- s. 228G(2) text amended by 2008 c. 9 Sch. 20 para. 12(6)(b)
- s. 228G(3) text amended by 2008 c. 9 Sch. 20 para. 12(6)(c)
- s. 228G(4) text amended by 2008 c. 9 Sch. 20 para. 12(6)(d)
- s. 228G(6) text amended by 2008 c. 9 Sch. 20 para. 12(6)(e)
- s. 228H(1) text amended by 2008 c. 9 Sch. 20 para. 12(8)
- s. 228H(1A)(1B) inserted by 2008 c. 9 Sch. 20 para. 12(9)
- s. 228H(1A)(b) words substituted by 2010 c. 4 Sch. 1 para. 345
- s. 228J(8) text amended by 2008 c. 9 Sch. 20 para. 12(10)
- s. 228K-228M inserted by 2006 c. 25 s. 84(3)
- s. 228M(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 346(a)
- s. 228M(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 346(b)
- s. 228MA-228MC inserted by 2010 c. 13 Sch. 5 para. 1(1)
- s. 229A inserted by 2009 c. 10 Sch. 32 para. 21
- s. 250A inserted by 2011 c. 11 Sch. 14 para. 12(14)
- s. 261A inserted by 2006 c. 25 s. 83(3)
- s. 261A(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 351(a)
- s. 261A(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 351(b)
- s. 262A inserted by 2008 c. 9 Sch. 25 para. 4
- s. 267A inserted by 2006 c. 25 s. 85(4)
- s. 267A(2) words substituted by 2011 c. 11 Sch. 6 para. 23
- s. 267A(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 352(a)
- s. 267A(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 352(b)
- s. 268A-268C inserted by 2009 c. 10 Sch. 11 para. 11
- s. 268D inserted by 2009 c. 10 Sch. 11 para. 22
- s. 313A inserted by 2008 c. 9 s. 87(1)
- s. 360B(2)(a) text amended by 2009 c. 10 s. 126(5)(a)
- s. 360C(2)(b) text amended by 2009 c. 10 s. 126(5)(a)
- s. 560A inserted by 2010 c. 4 Sch. 1 para. 359
- s. 561A inserted by 2005 c. 22 s. 56
- s. 561A substituted by S.I. 2007/3186 Sch. 2 para. 14
- s. 561A(2)(c) substituted by 2010 c. 4 Sch. 1 para. 361
- s. 570A and heading inserted by 2003 c. 14 s. 164(1)
- s. 570A(1) text amended by 2005 c. 7 Sch. 6 para. 9
- s. 570A(1) text amended by 2008 c. 9 Sch. 27 para. 17
- s. 570B inserted by 2007 c. 3 Sch. 1 para. 409
- s. 575A(1) words substituted by 2010 c. 4 Sch. 1 para. 362
- s. 774E(5)(b) text amended by 2008 c. 9 Sch. 20 para. 12(11)
- s. 774E(6) text amended by 2008 c. 9 Sch. 20 para. 6(18)
- Sch. A1 inserted by 2008 c. 9 Sch. 25 para. 5
- Sch. A1 para. 1(5) inserted by 2010 c. 4 Sch. 1 para. 364(2)(b)
- Sch. A1 para. 8(2)(a) substituted by 2009 c. 4 Sch. 1 para. 521(4)
- Sch. A1 para. 11(4)(a)-(c) substituted for Sch. A1 para. 11(4)(a)-(d) by 2009 c. 4 Sch. 1 para. 521(5)
- Sch. A1 para. 5(1) text amended by 2009 c. 4 Sch. 1 para. 521(2)(a)
- Sch. A1 para. 5(2) text amended by 2009 c. 4 Sch. 1 para. 521(2)(b)
- Sch. A1 para. 7(1)(a) text amended by 2009 c. 4 Sch. 1 para. 521(3)(a)
- Sch. A1 para. 7(3) text amended by 2009 c. 4 Sch. 1 para. 521(3)(b)
- Sch. A1 para. 12(1) text amended by 2009 c. 4 Sch. 1 para. 521(6)(a)
- Sch. A1 para. 12(2)(c) text amended by 2009 c. 4 Sch. 1 para. 521(6)(b)
- Sch. A1 para. 14(1)(a) text amended by 2009 c. 4 Sch. 1 para. 521(7)(a)
- Sch. A1 para. 14(4)(a) text amended by 2009 c. 4 Sch. 1 para. 521(7)(b)
- Sch. A1 para. 14(6)(b) text amended by 2009 c. 4 Sch. 1 para. 521(7)(c)
- Sch. A1 para. 15(3) text amended by 2009 c. 4 Sch. 1 para. 521(8)
- Sch. A1 para. 16(2)(a) text amended by 2009 c. 4 Sch. 1 para. 521(9)(a)
- Sch. A1 para. 16(3)(b) text amended by 2009 c. 4 Sch. 1 para. 521(9)(b)
- Sch. A1 para. 20(b) text amended by 2009 c. 4 Sch. 1 para. 521(10)(a)
- Sch. A1 para. 20(c) text amended by 2009 c. 4 Sch. 1 para. 521(10)(b)
- Sch. A1 para. 20(d) text amended by 2009 c. 4 Sch. 1 para. 521(10)(c)
- Sch. A1 para. 21(1) text amended by 2009 c. 4 Sch. 1 para. 521(11)
- Sch. A1 para. 6(2) words inserted by 2010 c. 4 Sch. 1 para. 364(4)(b)
- Sch. A1 para. 1(4) words substituted by 2010 c. 4 Sch. 1 para. 364(2)(a)
- Sch. A1 para. 5(2) words substituted by 2010 c. 4 Sch. 1 para. 364(3)
- Sch. A1 para. 6(2) words substituted by 2010 c. 4 Sch. 1 para. 364(4)(a)
- Sch. A1 para. 11(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(a)
- Sch. A1 para. 11(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(b)
- Sch. A1 para. 11(2)(c) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(c)
- Sch. A1 para. 11(2)(e) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(d)
- Sch. A1 para. 11(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(e)
- Sch. A1 para. 11(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(f)
- Sch. A1 para. 11(3)(c) words substituted by 2010 c. 4 Sch. 1 para. 364(5)(g)
- Sch. A1 para. 12(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(a)
- Sch. A1 para. 12(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(b)
- Sch. A1 para. 12(2)(d) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(c)
- Sch. A1 para. 12(3) words substituted by 2010 c. 4 Sch. 1 para. 364(6)(d)
- Sch. A1 para. 13(2) words substituted by 2010 c. 4 Sch. 1 para. 364(7)(a)
- Sch. A1 para. 13(3) words substituted by 2010 c. 4 Sch. 1 para. 364(7)(b)
- Sch. A1 para. 14(4)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(8)
- Sch. A1 para. 15(2)(a) words substituted by 2010 c. 4 Sch. 1 para. 364(9)(a)
- Sch. A1 para. 15(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(9)(b)
- Sch. A1 para. 16(2)(b) words substituted by 2010 c. 4 Sch. 1 para. 364(10)
- Sch. A1 para. 20(a) words substituted by 2010 c. 4 Sch. 1 para. 364(11)(a)
- Sch. A1 para. 20(c) words substituted by 2010 c. 4 Sch. 1 para. 364(11)(b)
- Sch. A1 para. 20(d) words substituted by 2010 c. 4 Sch. 1 para. 364(11)(c)
- Sch. A1 para. 5(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(a)
- Sch. A1 para. 11(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(b)
- Sch. A1 para. 12(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(c)
- Sch. A1 para. 20(a) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(d)(i)
- Sch. A1 para. 20(c) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(d)(ii)
- Sch. A1 para. 21(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(e)(i)
- Sch. A1 para. 21(1) words substituted by 2011 c. 11 Sch. 14 para. 12(16)(e)(ii)
- Sch. 19 para. 6 omitted by 2009 c. 10 Sch. 11 para. 25
Commencement Orders yet to be applied to the Capital Allowances Act 2001:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2003/120 art. 2 Sch. commences (2002 c. 29)
- S.I. 2004/2304 art. 2 commences (2004 c. 21)
- S.I. 2004/2575 art. 2 Sch. 1 2 commences (2004 c. 20)
- S.I. 2004/2917 art. 2 commences (2004 c. 21)
- S.I. 2005/1126 art. 2 commences (2005 c. 11)
- S.I. 2005/1444 art. 2 commences (2005 c. 14)
- S.I. 2005/1909 art. 2 commences (2005 c. 14)
- S.I. 2007/949 art. 2 commences (2005 c. 7)
- S.R. 2007/194 art. 2 commences (S.I. 2006/3336 (N.I.))
- S.R. 2010/328 art. 2 commences (S.I. 2006/1254 (N.I.))
19 Special leasing of plant or machineryE+W+S+N.I.
This section has no associated Explanatory Notes
(1)In this Part “special leasing”, in relation to plant or machinery, means hiring out the plant or machinery otherwise than in the course of any other qualifying activity (and references to a lessor or lessee in the context of special leasing are to be read accordingly).
(2)A qualifying activity consisting of special leasing of plant or machinery begins when the plant or machinery is first hired out in the circumstances given in subsection (1).
(3)A qualifying activity consisting of special leasing of plant or machinery is permanently discontinued if the lessor permanently ceases to hire out the plant or machinery otherwise than in the course of any other qualifying activity.
(4)A person who has more than one item of plant or machinery that is the subject of special leasing has a separate qualifying activity in relation to each item.
(5)If a company carrying on any life assurance business—
(a)hires out plant or machinery which is an investment asset (as defined by section 545(2)), and
(b)does not do so in the course of a property business,
the company is to be treated for the purposes of subsection (1) as hiring out the plant or machinery otherwise than in the course of a qualifying activity.
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