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Capital Allowances Act 2001
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Version Superseded: 21/07/2009
Alternative versions:
- 22/03/2001- Amendment
- 11/05/2001- Amendment
- 06/04/2003- Amendment
- 10/07/2003- Amendment
- 22/07/2004- Amendment
- 06/04/2005- Amendment
- 07/04/2005- Amendment
- 18/04/2005- Amendment
- 06/04/2006- Amendment
- 19/07/2006- Amendment
- 06/04/2007- Amendment
- 11/04/2007- Amendment
- 21/07/2008- Amendment
- 01/04/2009- Amendment
- 01/04/2009
Point in time - 21/07/2009- Amendment
- 01/04/2010- Amendment
- 19/07/2011- Amendment
- 17/07/2012- Amendment
- 17/07/2014- Amendment
- 26/03/2015- Amendment
- 16/11/2017- Amendment
- 10/06/2021- Amendment
- 11/07/2023- Amendment
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Point in time view as at 01/04/2009.
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There are currently no known outstanding effects for the Capital Allowances Act 2001, Schedule 1.
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Section 577
Schedule 1U.K. Abbreviations and defined expressions
This schedule has no associated Explanatory Notes
Part 1U.K. Abbreviations
| FA 1937 | The Finance Act 1937 (c. 54) |
| FA 1941 | The Finance Act 1941 (c. 30) |
| FA 1956 | The Finance Act 1956 (c. 54) |
| FA 1965 | The Finance Act 1965 (c. 25) |
| CAA 1968 | The Capital Allowances Act 1968 (c. 3) |
| TMA 1970 | The Taxes Management Act 1970 (c. 9) |
| FA 1971 | The Finance Act 1971 (c. 68) |
| OTA 1975 | The Oil Taxation Act 1975 (c. 22) |
| FA 1976 | The Finance Act 1976 (c. 40) |
| FA 1982 | The Finance Act 1982 (c. 39) |
| FA 1983 | The Finance Act 1983 (c. 28) |
| FA 1986 | The Finance Act 1986 (c. 41) |
| ICTA | The Income and Corporation Taxes Act 1988 (c. 1) |
| FA 1989 | The Finance Act 1989 (c. 26) |
| CAA 1990 | The Capital Allowances Act 1990 (c. 1) |
| TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12) |
| F(No.2)A 1992 | The Finance (No. 2) Act 1992 (c. 48) |
| VATA 1994 | The Value Added Tax Act 1994 (c. 23) |
| FA 1995 | The Finance Act 1995 (c. 4) |
| FA 1997 | The Finance Act 1997 (c. 16) |
| FA 1998 | The Finance Act 1998 (c. 36) |
| [F1FA 2000 | The Finance Act 2000 (c. 17)] |
| [F1FA 2001 | The Finance Act 2001 (c. 9)] |
| [F1FA 2002 | The Finance Act 2002 (c. 23)] |
| [F2ITEPA 2003 | The Income Tax (Earnings and Pensions) Act 2003] |
| [F3ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005] |
| [F4FA 2004 | The Finance Act 2004 (c. 12)] |
| [F5FA 2006 | The Finance Act 2006 (c. 25)] |
| [F6ITA 2007 | The Income Tax Act 2007.] |
| [F7CTA 2009 | The Corporation Tax Act 2009] |
Textual Amendments
F1Words in Sch. 1 Pt. 1 inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 6
F2Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 6 para. 255 (with Sch. 7)
F3Words in Sch. 1 Pt. 1 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(2) (with Sch. 2)
F4Words in Sch. 1 Pt. 1 inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 35 para. 49 (with Sch. 36)
F5Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 84(5)(6) of the amending Act) by Finance Act 2006 (c. 25), s. 84(4)
F6Words in Sch. 1 Pt. 1 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(2) (with Sch. 2)
F7Words in Sch. 1 Pt. 1 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(2) (with Sch. 2 Pts. 1, 2)
Part 2U.K. Defined expressions
| accounting period | [F8Chapter 2 of Part 2 of CTA 2009] |
| additional VAT liability | section 547(1) |
| additional VAT rebate | section 547(2) |
| F9. . . | F9. . . |
| adjusted net cost (in Chapter 6 of Part 10) | section 522 |
| F9. . . | F9. . . |
| [F10AIA qualifying expenditure | section 38A] |
| 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 |
| F9. . . | F9. . . |
| [F11balancing adjustment (in Part 3A) | section 360M] |
| F9. . . | F9. . . |
| [F12balancing adjustment (in Part 4A) | section 393M] |
| balancing adjustment (in Part 10) | section 513 |
| F9. . . | F9. . . |
| [F11balancing event (in Part 3A) | section 360N] |
| F9. . . | F9. . . |
| [F13balancing event (in Part 4A) | section 393N] |
| balancing event (in Part 10) | section 514 |
| body of persons | [F14section 989 of ITA 2007 and] section 832(1) of ICTA |
| F15. . . | F15. . . |
| F9. . . | F9. . . |
| capital expenditure | section 4 and (in Chapter 2 of Part 1) section 10(1) |
| capital sum | section 4 |
| car (in Part 2) | section 81 |
| [F16the charge to corporation tax on income | section 2(3) of CTA 2009 (as applied by section 834(1) of ICTA)] |
| chargeable period | section 6 |
| F9. . . | F9. . . |
| connected persons (general meaning) | [F17section 575] |
| 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 |
| F9. . . | F9. . . |
| 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) |
| [F18dwelling (in Part 4A) | section 393A(4)] |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| 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) |
| [F19flat (in Part 4A) | section 393A(3)] |
| 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 |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| income from patents (in Part 8) | section 483 and paragraph 101(5) of Schedule 3 |
| F9. . . | F9. . . |
| F20. . . | F20. . . |
| 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) |
| F9. . . | F9. . . |
| [F11lease and related expressions (in Part 3A) | section 360Z4] |
| F9. . . | F9. . . |
| [F21lease and related expressions (in Part 4A) | section 393W] |
| 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 F22... 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) |
| [F23offshore installation (except in Chapter 13 of Part 2) | [F24sections 1001 and 1002 of ITA 2007 and] section 837C of ICTA] |
| oil (in Chapter 3 of Part 12) | section 556(3) |
| oil licence (in Chapter 3 of Part 12) | section 552(1) |
| ordinary [F25property] business | section 16 |
| overseas property business | [F26Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA)] |
| partial depreciation subsidy | section 209 |
| patent rights (in Part 8) | section 464(2) |
| planning permission (in Part 5) | section 436 |
| F9. . . | F9. . . |
| [F11proceeds from a balancing event (in Part 3A) | section 360O] |
| F9. . . | F9. . . |
| [F27proceeds from a balancing event (in Part 4A) | section 393O] |
| 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 |
| [F11qualifying building (in Part 3A) | section 360C] |
| [F28qualifying building (in Part 4A) | section 393C] |
| [F11qualifying business premises (in Part 3A) | section 360D] |
| qualifying dwelling-house (in Part 10) | section 490(2) and Chapter 4 of Part 10 |
| F9. . . | F9. . . |
| [F11qualifying expenditure (in Part 3A) | section 360B] |
| qualifying expenditure attributable to a dwelling-house (in Part 10) | section 511 |
| [F29qualifying flat (in Part 4A) | section 393D] |
| qualifying hire car (in Part 2) | section 82 |
| F9. . . | F9. . . |
| qualifying non-trade expenditure (in Part 8) | section 469 |
| qualifying trade expenditure (in Part 8) | section 468 |
| F9. . . | F9. . . |
| qualifying trade (in Part 9) | section 484(2) |
| F9. . . | F9. . . |
| F9. . . | F9. . . |
| [F11relevant interest (in Part 3A) | Chapter 4 of Part 3A] |
| F9. . . | F9. . . |
| [F30relevant interest (in Part 4A) | Chapter 4 of Part 4A] |
| relevant interest (in Part 10) | Chapter 2 of Part 10 |
| relevant trade (in Part 6) | section 439(3) |
| research and development | section [F31437(2) and (3)] |
| F9. . . | F9. . . |
| [F11residue of qualifying expenditure (in Part 3A) | section 360K] |
| F9. . . | F9. . . |
| [F32residue of qualifying expenditure (in Part 4A) | section 393L] |
| 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 PartsF33... 3A,F33... 4A 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 |
| F34. . . | F34. . . |
| 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 |
| [F35special rate expenditure (in Part 2) | section 104A] |
| 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 | [F36section 4(2) of ITA 2007 (as applied by section 989 of that Act)] |
| UK oil licence | section 552(2) |
| [F37UK property business | F38...Chapter 2 of Part 3 of ITTOIA 2005] [F39(as applied by section 989 of ITA 2007)] [F40and Chapter 2 of Part 4 of CTA 2009 (as applied by section 834B of ICTA)] |
| United Kingdom | [F41section 1013 of ITA 2007 and section 830(1) 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 | [F42section 1009 of ITA 2007 and] section 832(1) of ICTA |
| F9. . . | F9. . . |
| writing-down period (in Part 9) | section 487(2) |
Textual Amendments
F8Words in Sch. 1 Pt. 2 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(a) (with Sch. 2 Pts. 1, 2)
F9Sch. 1 Pt. 2 entries omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 19(2)
F10Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 24 para. 23 of the amending Act) by Finance Act 2008 (c. 9), Sch. 24 para. 15
F11Sch. 1 Pt. 2 entries inserted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 11; S.I. 2007/949, art. 2
F12Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F13Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F14Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(a) (with Sch. 2)
F15Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(a), 5; S.I. 2005/1126, art. 2(2)(h)(i)
F16Words in Sch. 1 Pt. 2 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(b) (with Sch. 2 Pts. 1, 2)
F17Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(b) (with Sch. 2)
F18Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F19Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F20Words in Sch. 1 Pt. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 86(b), 5; S.I. 2005/1126, art. 2(2)(h)(i)
F21Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F22Words in Sch. 1 Pt. 2 repealed (with effect in accordance with s. 167 of the amending Act) by Finance Act 2003 (c. 14), Sch. 43 Pt. 3(9)
F23Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 27 para. 11 of the amending Act) by Finance Act 2004 (c. 12), Sch. 27 para. 10
F24Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(c) (with Sch. 2)
F25Word in Sch. 1 Pt. 2 substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(3)(a) (with Sch. 2)
F26Words in Sch. 1 Pt. 2 substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(c) (with Sch. 2 Pts. 1, 2)
F27Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F28Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F29Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F30Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F31Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(e) (with Sch. 2)
F32Sch. 1 Pt. 2: entries inserted (with effect as mentioned in s. 67 of the amending Act) by Finance Act 2001 (c. 9), s. 67, Sch. 19 Pt. 2 para. 8(2)
F33Word in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 19(3)
F34Sch. 1 Pt. 2 entry repealed (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(d), Sch. 3 Pt. 1 (with Sch. 2 Pts. 1, 2)
F35Words in Sch. 1 Pt. 2 inserted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 13
F36Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(g) (with Sch. 2)
F37Words in Sch. 1 Pt. 2 inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 574(3)(c) (with Sch. 2)
F38Words in Sch. 1 Pt. 2 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h), Sch. 3 Pt. 1 (with Sch. 2)
F39Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(h) (with Sch. 2)
F40Words in Sch. 1 Pt. 2 inserted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 522(3)(e) (with Sch. 2 Pts. 1, 2)
F41Words in Sch. 1 Pt. 2 substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(i) (with Sch. 2)
F42Words in Sch. 1 Pt. 2 inserted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 413(3)(j) (with Sch. 2)
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