<EN xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:base="http://www.legislation.gov.uk/id/ukpga/2001/2" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/en.xsd" SchemaVersion="1.0" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/notes" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes"><ukm:Metadata xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
				<dc:identifier>http://www.legislation.gov.uk/ukpga/2001/2/section/556/notes</dc:identifier><dc:subject>Mineral extraction, mining, quarrying</dc:subject><dc:subject>Legislation</dc:subject><dc:subject>Legal services</dc:subject><dc:subject>Tax</dc:subject><dc:subject>Capital expenditure</dc:subject><dc:title>Explanatory Notes to Capital Allowances Act 2001</dc:title><dc:creator>Inland Revenue</dc:creator><dc:publisher>King's Printer of Acts of Parliament</dc:publisher><dc:modified>2018-08-24</dc:modified>
				<atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="self" type="application/xml" href="http://www.legislation.gov.uk/ukpga/2001/2/section/556/notes/data.xml"/>
				
				
				<atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/ukpga/2001/2/section/556/notes/data.xht" title="HTML snippet"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/ukpga/2001/2/section/556/notes/data.html" title="HTML5"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="text/html" href="http://www.legislation.gov.uk/ukpga/2001/2/section/556/notes/data.htm" title="Website (XHTML) Default View"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/ukpga/2001/2/section/556/notes/data.csv" title="CSV"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2001/2/section/556/notes/data.pdf" title="PDF"/>
				<atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en_003.pdf" title="Explanatory Note: Annex 2"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en_002.pdf" title="Explanatory Note: Annex 1"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en_001.pdf" title="Explanatory Note: Annex Content List"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en.pdf" title="Explanatory Note"/>
				
				<atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="http://www.legislation.gov.uk/def/navigation/act/introduction" href="http://www.legislation.gov.uk/ukpga/2001/2/introduction" title="Act Introduction"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="http://www.legislation.gov.uk/def/navigation/act/toc" href="http://www.legislation.gov.uk/ukpga/2001/2/contents" title="Act Table of Contents"/><atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/ukpga/2001/2/resources" title="More Resources"/>
				
				<atom:link xmlns:atom="http://www.w3.org/2005/Atom" rel="http://purl.org/dc/terms/tableOfContents" href="http://www.legislation.gov.uk/ukpga/2001/2/notes/contents" title="Notes Table of Contents"/>
				<ukm:ENmetadata><ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="final"/>
</ukm:DocumentClassification><ukm:Year Value="2001"/><ukm:Number Value="2"/><ukm:ISBN Value="0105602019"/></ukm:ENmetadata>
				<ukm:Alternatives><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en_003.pdf" Date="2011-03-15" Title="Explanatory Note: Annex 2" Size="351827"/><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en_002.pdf" Date="2011-03-15" Title="Explanatory Note: Annex 1" Size="367346"/><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en_001.pdf" Date="2011-03-15" Title="Explanatory Note: Annex Content List" Size="85726"/><ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2001/2/pdfs/ukpgaen_20010002_en.pdf" Date="2011-03-15" Title="Explanatory Note" Size="867560"/></ukm:Alternatives>
			</ukm:Metadata><ExplanatoryNotes><ENprelims>
<Title><Citation URI="http://www.legislation.gov.uk/id/ukpga/2001/2" id="c00001" Class="UnitedKingdomPublicGeneralAct" Year="2001" Number="0002">Capital Allowances Act 2001</Citation></Title>
<Number>2</Number>
<DateOfEnactment>
<DateText>22nd March 2001</DateText>
</DateOfEnactment>
</ENprelims><Body><Division id="d00011" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/notes/division/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes/division/4"><Title>Commentary on Sections</Title><SubDivision id="d00012" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/notes/division/4/1" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes/division/4/1"><Title>Glossary</Title><CommentaryPart id="n00695" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/notes/division/4/1/12" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes/division/4/1/12"><Title><CitationSubRef id="c03338" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/12" CitationRef="c00001" SectionRef="part-12">Part 12</CitationSubRef>: Supplementary provisions</Title><CommentaryChapter id="n00709" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/notes/division/4/1/12/4" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes/division/4/1/12/4"><Title><CitationSubRef id="c03374" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/12/chapter/3" CitationRef="c03338" SectionRef="part-12-chapter-3">Chapter 3</CitationSubRef>: Disposals of oil licences: Provisions relating to Parts 5 and 6</Title><CommentaryP1 id="n00715" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/notes/division/4/1/12/4/6" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes/division/4/1/12/4/6">
<Title><CitationSubRef id="c03386" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/556" CitationRef="c00001" SectionRef="section-556">Section 556</CitationSubRef>: Minor definitions</Title>
<NumberedPara id="paragraph-1932" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/notes/paragraph/1932" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes/paragraph/1932"><Pnumber>1932</Pnumber><Para>
<Text>This section is based on sections 64A(12), 118A(4) and 138A(4) of <Abbreviation Expansion="Capital Allowances Act 1990 c. 1">CAA 1990</Abbreviation>, sections 1(1) and 12(1) of <Abbreviation Expansion="Oil Taxation Act 1975 c. 22">OTA 1975</Abbreviation> and section 196 of <Abbreviation Expansion="Taxation of Chargeable Gains Act 1992 c. 12">TCGA 1992</Abbreviation>.  It deals with minor definitions for the purposes of this Chapter.</Text>
</Para></NumberedPara>
</CommentaryP1></CommentaryChapter></CommentaryPart></SubDivision></Division></Body></ExplanatoryNotes></EN>