Capital Allowances Act 2001 (c. 2)

Modifications etc. (not altering text)

C1 S. 45H(2) modified (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14) , Sch. 30 para. 7

Part 12 U.K. Supplementary provisions

Chapter 6 U.K. Final provisions

General interpretation U.K.

[F1 573A Special tax sites U.K.

In this Act “special tax site” means an area for the time being designated under section 113 of FA 2021.]

Textual Amendments

F1 S. 573A substituted (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 23 para. 15