http://www.legislation.gov.uk/ukpga/2001/2/section/289/2008-07-21Capital Allowances Act 2001An Act to restate, with minor changes, certain enactments relating to capital allowances.2001-04-05texttext/xmlenStatute Law Database2026-05-01Expert Participation2008-07-21
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. 2Capital Allowances Act 2001s. 436(2)(aa)Planning (Consequential Provisions) (Wales) Act 2026Deddf Cynllunio (Darpariaethau Canlyniadol) (Cymru) 2026Sch. 2 para. 329(b)Sch. 5 Pt. 1s. 5(2)
Part 3<Addition ChangeId="M_F_3c4e0380-2df6-479f-e5fc-9c8957acf6d1-1561712987752" CommentaryRef="key-9110db95a01c0c29a5bddba26486e553"> Industrial buildings allowances</Addition>Chapter 3<Addition ChangeId="M_F_3c4e0380-2df6-479f-e5fc-9c8957acf6d1-1561712987752" CommentaryRef="key-9110db95a01c0c29a5bddba26486e553"> The relevant interest in the building</Addition><Addition ChangeId="M_F_3c4e0380-2df6-479f-e5fc-9c8957acf6d1-1561712987752" CommentaryRef="key-9110db95a01c0c29a5bddba26486e553"> Merger of leasehold interest</Addition>289If the relevant interest is a leasehold interest which is extinguished on—abeing surrendered, orbthe person entitled to the interest acquiring the interest which is reversionary on it,the interest into which the leasehold interest merges becomes the relevant interest when the leasehold interest is extinguished.Pt. 3 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 18 (with Sch. 10 para. 21); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)
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. 3
modified (5.10.2004) by
Energy Act 2004 (c. 20)
,
s. 198(2)
,
Sch. 4 para. 5
;
S.I. 2004/2575
,
art. 2(1)
,
Sch. 1
Pt. 3 modified (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 4; S.I. 2005/1444, art. 2(1), Sch. 1Pt. 3 modified (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 15; S.I. 2005/1444, art. 2(1), Sch. 1Pt. 3 modified (24.7.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 24; S.I. 2005/1909, art. 2, Sch.Pt. 3 restricted (19.7.2007) by Finance Act 2007 (c. 11), s. 36(1)-(3), (7)Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)