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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2001/2/section/576/2008-07-21</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>2026-05-01</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2008-07-21</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/576/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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					<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 AffectedURI="http://www.legislation.gov.uk/id/ukpga/2001/2" URI="http://www.legislation.gov.uk/id/effect/key-ce1e51e48850a7c05158f9f785445ac2" AffectingURI="http://www.legislation.gov.uk/id/ukpga/2008/9" AffectingYear="2008" AffectingNumber="9" AffectingProvisions="Sch. 20 para. 12(11)" EffectId="key-ce1e51e48850a7c05158f9f785445ac2" Modified="2024-05-22T14:09:27Z" AppliedModified="2013-01-07T16:16:50.436Z" AffectingEffectsExtent="E+W+S+N.I." 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." AffectedNumber="2" AffectedClass="UnitedKingdomPublicGeneralAct" AffectedExtent="E+W+S+N.I." RequiresApplied="false" AffectedProvisions="s. 774E(5)(b)" Row="1534" AffectedYear="2001" AffectingClass="UnitedKingdomPublicGeneralAct" Type="words omitted"><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 AffectingClass="NorthernIrelandOrderInCouncil" AffectingEffectsExtent="N.I." 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									<ukm:Notes><ukm:Note IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/576/notes" DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/section/576/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/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/body" NumberOfProvisions="743" RestrictEndDate="2008-07-22" RestrictStartDate="2008-07-21" RestrictExtent="E+W+S+N.I."><CommentaryRef Ref="key-58164374b224977bd25ed3211ef93cfb"/><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/part/12/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/12" NumberOfProvisions="42" RestrictEndDate="2008-07-22" id="part-12" RestrictStartDate="2008-07-21" 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/6/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/12/chapter/6" NumberOfProvisions="13" RestrictEndDate="2008-07-22" id="part-12-chapter-6" RestrictStartDate="2008-07-21" 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/part/12/chapter/6/crossheading/general-interpretation/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/part/12/chapter/6/crossheading/general-interpretation" NumberOfProvisions="8" RestrictEndDate="2008-07-22" id="part-12-chapter-6-crossheading-general-interpretation" RestrictStartDate="2008-07-21" RestrictExtent="E+W+S+N.I."><Title> General interpretation</Title><P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2005-04-18"><Title>

 Meaning of “the Inland Revenue” 
<Abbreviation Expansion="et cetera" xml:lang="la">etc.</Abbreviation>
</Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2001/2/section/576/2008-07-21" IdURI="http://www.legislation.gov.uk/id/ukpga/2001/2/section/576" id="section-576"><Pnumber PuncAfter="">
<CommentaryRef Ref="key-0ab3c47f2e9177c042efc8f64ad7a714"/>
576
</Pnumber><P1para><Text>. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</Text></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-0ab3c47f2e9177c042efc8f64ad7a714" Type="F"><Para><Text>S. 576 repealed (18.4.2005) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2005/11" id="c2op2w5z2-00006" Class="UnitedKingdomPublicGeneralAct" Year="2005" Number="11" Title="Commissioners for Revenue and Customs Act 2005">Commissioners for Revenue and Customs Act 2005 (c. 11)</Citation>, <CitationSubRef id="c2op2w5z2-00007" CitationRef="c2op2w5z2-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1" SectionRef="section-53-1">s. 53(1)</CitationSubRef>, <CitationSubRef id="c2op2w5z2-00008" CitationRef="c2op2w5z2-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/85" SectionRef="schedule-4-paragraph-85">Sch. 4 para. 85</CitationSubRef>, <CitationSubRef id="c2op2w5z2-00009" CitationRef="c2op2w5z2-00006" URI="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/5" SectionRef="schedule-5" Operative="true">Sch. 5</CitationSubRef>; <Citation URI="http://www.legislation.gov.uk/id/uksi/2005/1126" id="c2op2w5z2-00010" Class="UnitedKingdomStatutoryInstrument" Year="2005" Number="1126" Title="Commissioners for Revenue and Customs Act 2005 (Commencement) Order 2005">S.I. 2005/1126</Citation>, <CitationSubRef id="c2op2w5z2-00011" CitationRef="c2op2w5z2-00010" URI="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h/i" SectionRef="article-2-2-h-i">art. 2(2)(h)(i)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>