http://www.legislation.gov.uk/ukpga/2001/2/section/270EACapital Allowances Act 2001An Act to restate, with minor changes, certain enactments relating to capital allowances.2001-04-05texttext/xmlenStatute Law Database2025-05-05Expert Participation2025-03-20 Capital Allowances Act 2001s. 774E(5)(b)Finance Act 2008Sch. 20 para. 12(11)Capital Allowances Act 2001s. 29(1A)The Fire and Rescue Services (Northern Ireland) Order 2006Sch. 3 para. 24(b)art. 1(3)art. 2 PART 2ACHAPTER 5270EA1This section applies if a person is entitled to an allowance under section 270AA(2) for a chargeable period.2If the chargeable period is more or less than one year, the allowance is proportionately increased or reduced.3If—athe conditions in section 270AA(2)(a) and (b)(i) are met on some, but not all, days during the chargeable period, aathe period mentioned in section 270AA(2)(b)(ii) expires part way through the chargeable period, orbentitlement to the allowance ceases under section 270AA(4) on any day during the chargeable period,the allowance is proportionately reduced. 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 Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2Word in s. 270EA(3)(a) substituted (1.4.2020 for corporation tax purposes and 6.4.2020 for income tax purposes) by Finance Act 2020 (c. 14), s. 29(3)(a)(6) (with s. 29(7))S. 270EA(3)(aa) inserted (1.4.2020 for corporation tax purposes and 6.4.2020 for income tax purposes) by Finance Act 2020 (c. 14), s. 29(3)(b)(6) (with s. 29(7))