<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/558/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>
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<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
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</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="n00716" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/notes/division/4/1/12/5" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes/division/4/1/12/5"><Title><CitationSubRef id="c03388" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/12/chapter/4" CitationRef="c03338" SectionRef="part-12-chapter-4">Chapter 4</CitationSubRef>: Partnerships, successions and transfers</Title><CommentaryP1 id="n00720" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/notes/division/4/1/12/5/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes/division/4/1/12/5/3">
<Title><CitationSubRef id="c03394" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/557" CitationRef="c00001" SectionRef="section-557">Section 557</CitationSubRef>: Application of <CitationSubRef id="c03396" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/558" CitationRef="c00001" SectionRef="section-558">sections 558</CitationSubRef> and <CitationSubRef id="c03397" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/559" CitationRef="c00001" SectionRef="section-559">559</CitationSubRef></Title>
<NumberedPara id="paragraph-1937" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/notes/paragraph/1937" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes/paragraph/1937"><Pnumber>1937</Pnumber><Para>
<Text>This section is based on section 152 of <Abbreviation Expansion="Capital Allowances Act 1990 c. 1">CAA 1990</Abbreviation>.  It sets out the Parts of this Act to which sections 558 and 559 do not apply.</Text>
</Para></NumberedPara>
<NumberedPara id="paragraph-1938" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/notes/paragraph/1938" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes/paragraph/1938"><Pnumber>1938</Pnumber><Para>
<Text>These are Parts 2, 6 and 10 (plant and machinery, research and development, and assured tenancies).  Those Parts have separate rules.</Text>
</Para></NumberedPara>
</CommentaryP1></CommentaryChapter></CommentaryPart></SubDivision></Division></Body></ExplanatoryNotes></EN>