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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2001/2/section/570B/2012-07-17</dc:identifier><dc:title>Capital Allowances Act 2001</dc:title><dc:description>An Act to restate, with minor changes, certain enactments relating to capital allowances.</dc:description><dc:date>2001-04-05</dc:date><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-04-15</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2012-07-17</dct:valid>
					
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					<atom:link rel="http://www.legislation.gov.uk/def/navigation/notes" href="http://www.legislation.gov.uk/id/ukpga/2001/2/section/570B/notes" title="Explanatory Notes"/><atom:link rel="http://www.legislation.gov.uk/def/navigation/notes/toc" href="http://www.legislation.gov.uk/ukpga/2001/2/notes/contents" title="Explanatory Notes Table of Contents"/>
					
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					<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/ukpga/2001/2/contents/2012-07-17" title="Table of Contents"/>
					
					<atom:link rel="http://purl.org/dc/terms/isReplacedBy" href="http://www.legislation.gov.uk/ukpga/2001/2/section/570B/2021-06-10" title="2021-06-10"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2001/2/section/570B/2007-04-06" title="2007-04-06"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2001/2/section/570B/2021-06-10" title="2021-06-10"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2001/2/section/570B/2022-02-24" title="2022-02-24"/><atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/ukpga/2001/2/section/570B" title="current"/>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2001"/><ukm:Number Value="2"/><ukm:EnactmentDate Date="2001-03-22"/><ukm:ISBN Value="010540201X"/><ukm:UnappliedEffects><ukm:UnappliedEffect AffectedExtent="E+W+S+N.I." AffectingEffectsExtent="E+W+S+N.I." AffectingNumber="9" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2001/2" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2008/9" AffectedClass="UnitedKingdomPublicGeneralAct" Modified="2024-05-22T14:09:27Z" EffectId="key-ce1e51e48850a7c05158f9f785445ac2" AffectedProvisions="s. 774E(5)(b)" Type="words omitted" Comments="ToEs error - this amendment relates to an Income &amp; Corporation Taxes Act. - ToEs error - this amendment relates to an Income &amp; Corporation Taxes Act. - ToEs error - this amendment relates to an Income &amp; Corporation Taxes Act. - ToEs error - this amendment relates to an Income &amp; Corporation Taxes Act. - ToEs error - this amendment relates to an Income &amp; Corporation Taxes Act." URI="http://www.legislation.gov.uk/id/effect/key-ce1e51e48850a7c05158f9f785445ac2" Row="1534" AffectingClass="UnitedKingdomPublicGeneralAct" AffectingYear="2008" AffectingProvisions="Sch. 20 para. 12(11)" AppliedModified="2013-01-07T16:16:50.436Z" AffectedNumber="2" AffectedYear="2001" RequiresApplied="false"><ukm:AffectedTitle>Capital Allowances Act 2001</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="section-774E-5-b" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/774E/5/b" err:Ref="Section missing in legislation" Missing="true">s. 774E(5)(b)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>Finance Act 2008</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-20" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/20">Sch. 20 </ukm:Section><ukm:Section Ref="schedule-20-paragraph-12-11" URI="http://www.legislation.gov.uk/id/ukpga/2008/9/schedule/20/paragraph/12/11">para. 12(11)</ukm:Section></ukm:AffectingProvisions><ukm:InForceDates><ukm:InForce Date="2008-07-21" Qualification="with effect in accordance with" OtherQualification="Sch. 20 para. 12(12)"/></ukm:InForceDates></ukm:UnappliedEffect><ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-374377247070896e7e348d251d4fb113" AffectedYear="2001" EffectId="key-374377247070896e7e348d251d4fb113" AffectedProvisions="s. 29(1A)" AffectingURI="http://www.legislation.gov.uk/id/nisi/2006/1254" AffectingProvisions="Sch. 3 para. 24(b)" AffectingYear="2006" Type="inserted" Modified="2024-05-22T14:09:27Z" Notes="S. 29 was repealed before this effect came into force." RequiresApplied="false" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedNumber="2" Comments="provision previously repealed - amendment not required - TOEs states: &#34;provision previously repealed - amendment not required&#34; I think this PiT needs removing as a correction task? - TOEs states: &#34;provision previously repealed - amendment not required&#34; I think this PiT needs removing as a correction task? - TOEs states: &#34;provision previously repealed - amendment not required&#34; I think this PiT needs removing as a correction task?" AffectedURI="http://www.legislation.gov.uk/id/ukpga/2001/2" Row="274" AffectingClass="NorthernIrelandOrderInCouncil" AffectingEffectsExtent="N.I." AffectedExtent="E+W+S+N.I." AffectingNumber="1254"><ukm:AffectedTitle>Capital Allowances Act 2001</ukm:AffectedTitle><ukm:AffectedProvisions><ukm:Section Ref="section-29-1A" URI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/29/1A" FoundRef="section-29">s. 29(1A)</ukm:Section></ukm:AffectedProvisions><ukm:AffectingTitle>The Fire and Rescue Services (Northern Ireland) Order 2006</ukm:AffectingTitle><ukm:AffectingProvisions><ukm:Section Ref="schedule-3" URI="http://www.legislation.gov.uk/id/nisi/2006/1254/schedule/3">Sch. 3 </ukm:Section><ukm:Section Ref="schedule-3-paragraph-24-b" URI="http://www.legislation.gov.uk/id/nisi/2006/1254/schedule/3/paragraph/24/b">para. 24(b)</ukm:Section></ukm:AffectingProvisions><ukm:CommencementAuthority><ukm:Section Ref="article-1-3" URI="http://www.legislation.gov.uk/id/nisi/2006/1254/article/1/3">art. 1(3)</ukm:Section></ukm:CommencementAuthority><ukm:InForceDates><ukm:InForce Prospective="true" Qualification=""/><ukm:InForce CommencingURI="http://www.legislation.gov.uk/id/nisr/2010/328" CommencingClass="NorthernIrelandStatutoryRule" Date="2010-11-15" Qualification="wholly in force" CommencingYear="2010" CommencingNumber="328" Applied="false"><ukm:CommencingProvisions><ukm:Section Ref="article-2" URI="http://www.legislation.gov.uk/id/nisr/2010/328/article/2">art. 2</ukm:Section></ukm:CommencingProvisions></ukm:InForce></ukm:InForceDates></ukm:UnappliedEffect></ukm:UnappliedEffects></ukm:PrimaryMetadata>
					

                    
									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/notes"/><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:Notes> 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/body/2012-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/body" NumberOfProvisions="796" RestrictEndDate="2012-12-31" RestrictStartDate="2012-07-17" RestrictExtent="E+W+S+N.I."><CommentaryRef Ref="key-58164374b224977bd25ed3211ef93cfb"/><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/part/12/2012-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/12" NumberOfProvisions="43" RestrictEndDate="2016-01-01" id="part-12" RestrictStartDate="2012-07-17" RestrictExtent="E+W+S+N.I."><Number><Strong>Part 12</Strong></Number><Title> Supplementary provisions</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/part/12/chapter/6/2012-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/12/chapter/6" NumberOfProvisions="13" RestrictEndDate="2019-07-05" id="part-12-chapter-6" RestrictStartDate="2012-07-17" RestrictExtent="E+W+S+N.I."><Number><Strong>Chapter 6</Strong></Number><Title> Final provisions</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/chapter/6/crossheading/orders-and-regulations/2012-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/chapter/6/crossheading/orders-and-regulations" NumberOfProvisions="1" RestrictEndDate="2021-06-10" id="chapter-6-crossheading-orders-and-regulations" RestrictStartDate="2007-04-06" RestrictExtent="E+W+S+N.I."><Title><Emphasis><Addition ChangeId="key-0a4b8f1633054fb2a76c1f4da8166f9a-1516888203109" CommentaryRef="key-0a4b8f1633054fb2a76c1f4da8166f9a">Orders and regulations</Addition></Emphasis></Title><P1group RestrictEndDate="2021-06-10" RestrictStartDate="2007-04-06" RestrictExtent="E+W+S+N.I."><Title><Addition ChangeId="key-0a4b8f1633054fb2a76c1f4da8166f9a-1516888203109" CommentaryRef="key-0a4b8f1633054fb2a76c1f4da8166f9a">Orders and regulations made by Treasury or Commissioners</Addition></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/section/570B/2012-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/570B" id="section-570B"><Pnumber PuncAfter=""><Addition ChangeId="key-0a4b8f1633054fb2a76c1f4da8166f9a-1516888203109" CommentaryRef="key-0a4b8f1633054fb2a76c1f4da8166f9a">570B</Addition></Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/section/570B/1/2012-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/570B/1" id="section-570B-1"><Pnumber><Addition ChangeId="key-0a4b8f1633054fb2a76c1f4da8166f9a-1516888203109" CommentaryRef="key-0a4b8f1633054fb2a76c1f4da8166f9a">1</Addition></Pnumber><P2para><Text><Addition ChangeId="key-0a4b8f1633054fb2a76c1f4da8166f9a-1516888203109" CommentaryRef="key-0a4b8f1633054fb2a76c1f4da8166f9a">Any orders or regulations made by the Treasury or the Commissioners for Her Majesty's Revenue and Customs under this Act must be made by statutory instrument.</Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/section/570B/2/2012-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/570B/2" id="section-570B-2"><Pnumber><Addition ChangeId="key-0a4b8f1633054fb2a76c1f4da8166f9a-1516888203109" CommentaryRef="key-0a4b8f1633054fb2a76c1f4da8166f9a">2</Addition></Pnumber><P2para><Text><Addition ChangeId="key-0a4b8f1633054fb2a76c1f4da8166f9a-1516888203109" CommentaryRef="key-0a4b8f1633054fb2a76c1f4da8166f9a">Any orders or regulations made by the Treasury or the Commissioners under this Act are subject to annulment in pursuance of a resolution of the House of Commons.</Addition></Text></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/section/570B/3/2012-07-17" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/570B/3" id="section-570B-3"><Pnumber><Addition ChangeId="key-0a4b8f1633054fb2a76c1f4da8166f9a-1516888203109" CommentaryRef="key-0a4b8f1633054fb2a76c1f4da8166f9a">3</Addition></Pnumber><P2para><Text><Addition ChangeId="key-0a4b8f1633054fb2a76c1f4da8166f9a-1516888203109" CommentaryRef="key-0a4b8f1633054fb2a76c1f4da8166f9a">Subsection (2) does not apply to any regulations made under section 70YJ or any order made under section 82(4)(d).</Addition></Text></P2para></P2></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-58164374b224977bd25ed3211ef93cfb" Type="C"><Para><Text>
S. 45H(2)
 modified (with effect in accordance with s. 167 of the amending Act) by 
<Citation URI="http://www.legislation.gov.uk/id/ukpga/2003/14" id="c2g2g9vl2-00007" Class="UnitedKingdomPublicGeneralAct" Year="2003" Number="14" Title="Finance Act 2003">Finance Act 2003 (c. 14)</Citation>
, 
<CitationSubRef id="c2g2g9vl2-00008" CitationRef="c2g2g9vl2-00007" URI="http://www.legislation.gov.uk/id/ukpga/2003/14/schedule/30/paragraph/7" SectionRef="schedule-30-paragraph-7" Operative="true">Sch. 30 para. 7</CitationSubRef>
</Text></Para></Commentary><Commentary id="key-0a4b8f1633054fb2a76c1f4da8166f9a" Type="F"><Para><Text>S. 570B and cross-heading inserted (6.4.2007) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2007/3" id="cugsv7r52-00007" Class="UnitedKingdomPublicGeneralAct" Year="2007" Number="3" Title="Income Tax Act 2007">Income Tax Act 2007 (c. 3)</Citation>, <CitationSubRef CitationRef="cugsv7r52-00007" id="cugsv7r52-00008" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/section/1034/1" SectionRef="section-1034-1">s. 1034(1)</CitationSubRef>, <CitationSubRef CitationRef="cugsv7r52-00007" id="cugsv7r52-00009" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/1/paragraph/409" SectionRef="schedule-1-paragraph-409" Operative="true">Sch. 1 para. 409</CitationSubRef> (with <CitationSubRef CitationRef="cugsv7r52-00007" id="cugsv7r52-00010" URI="http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/2" SectionRef="schedule-2">Sch. 2</CitationSubRef>)</Text></Para></Commentary></Commentaries></Legislation>