Capital Allowances Act 2001

Schedule 1 Abbreviations and defined expressions

Section 577 Part 1 Abbreviations FA followed by a year | The Finance Act of that year F(No.2)A followed by a year | The Finance (No.2) Act of that year. . . . | . . . . . . | . . . . . . | . . . . . . | . . . CAA 1968 | The Capital Allowances Act 1968 (c. 3) TMA 1970 | The Taxes Management Act 1970 (c. 9) . . . | . . . OTA 1975 | The Oil Taxation Act 1975 (c. 22) . . . | . . . . . . | . . . . . . | . . . . . . | . . . ICTA | The Income and Corporation Taxes Act 1988 (c. 1) . . . | . . . CAA 1990 | The Capital Allowances Act 1990 (c. 1) TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12) . . . | . . . VATA 1994 | The Value Added Tax Act 1994 (c. 23) . . . | . . . . . . | . . . . . . | . . . . . . | . . . . . . | . . . . . . | . . . ITEPA 2003 | The Income Tax (Earnings and Pensions) Act 2003 ITTOIA 2005 | The Income Tax (Trading and Other Income) Act 2005 . . . | . . . . . . | . . . ITA 2007 | The Income Tax Act 2007. CTA 2009 | The Corporation Tax Act 2009 CTA 2010 | The Corporation Tax Act 2010 Part 2 Defined expressions accounting period | Chapter 2 of Part 2 of CTA 2009 additional VAT liability | section 547(1) additional VAT rebate | section 547(2) . . . | . . . adjusted net cost (in Chapter 6 of Part 10) | section 522 . . . | . . . AIA qualifying expenditure | section 38A applicable CO2 emissions figure (in Part 2) | section 268C approved body (in Part 10) | section 492 assured tenancy | section 490(3) available qualifying expenditure (in Part 2) | section 57 available qualifying expenditure (in Part 7) | section 459 available qualifying expenditure (in Part 8) | section 473 . . . | . . . balancing adjustment (in Part 3A) | section 360M . . . | . . . . . . | . . . balancing adjustment (in Part 10) | section 513 . . . | . . . balancing event (in Part 3A) | section 360N . . . | . . . . . . | . . . balancing event (in Part 10) | section 514 basic life assurance and general annuity business | sections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act) body of persons | section 989 of ITA 2007 and section 1119 of CTA 2010 . . . | . . . . . . | . . . capital expenditure | section 4 and (in Chapter 2 of Part 1) section 10(1) capital sum | section 4 car (in Part 2) | section 268A the charge to corporation tax on income | section 2(3) of CTA 2009 (as applied by section 1119 of CTA 2010) chargeable period | section 6 . . . | . . . connected persons (general meaning) | section 575 connected persons (special extended meaning for certain purposes) | sections 156, 232, 246(2) and 266(5) control | section 574 the corporate partner calculation (in relation to a trade carried on by a Northern Ireland firm) | section 6D(3) the Corporation Tax Acts | section 831(1) of ICTA . . . | . . . development and development order (in Part 5) | section 436 disposal event (in Part 2) | section 60(2) disposal event (in Chapter 3 of Part 6) | section 443(7) disposal receipt (in Part 2) | section 60 disposal receipt (in Part 5) | section 420 disposal receipt (in Chapter 3 of Part 8) | section 476(1) dredging | section 484(3), (4) dual resident investing company | section 577(1) and section 949 of CTA 2010 dwelling-house | section 531(1) . . . | . . . . . . | . . . . . . | . . . . . . | . . . . . . | . . . electrically-propelled (in Part 2) | section 268B expenditure on the construction of a building (in Part 10) | section 493 final chargeable period (in Part 2) | section 65 final chargeable period (in Part 7) | section 457(5) final chargeable period (in Part 8) | section 471(5) and (6) first-year qualifying expenditure | Chapter 4 of Part 2 fixture (in Part 2) | section 173(1) . . . | . . . . . . | . . . . . . | . . . . . . | . . . general development order (in Part 5) | section 436 . . . | . . . . . . | . . . hire car for a disabled person (in Part 2) | section 268D I - E rules | section 70(1) and (2) of FA 2012 (as applied by section 141(2) of that Act) income from patents (in Part 8) | section 483 and paragraph 101(5) of Schedule 3 . . . | . . . . . . | . . . insurance company | section 65 of FA 2012 (as applied by section 141(2) of that Act interest in an oil licence (in Chapter 3 of Part 12) | section 552(4) investment company | section 130 of ICTA investment asset (in relation to life assurance business) | section 545(2) know-how (in Part 7) | section 452(2) . . . | . . . lease and related expressions (in Part 3A) | section 360Z4 . . . | . . . . . . | . . . lease and related expressions (in Part 10) | section 531 . . . | . . . long-life asset (in Chapter 10 of Part 2) | section 91 long-life asset expenditure (in ... Part 2) | section 90 long-term business | section 63(1) of FA 2012 (as applied by section 141(2) of that Act) market value | section 577(1) mineral asset (in Part 5) | section 397 mineral exploration and access (in Part 5) | section 396 mineral extraction trade (in Part 5) | section 394(2) mineral deposits (in Part 5) | section 394(3) motor cycle (in Part 2) | section 268A NI rate activity | section 6C NIRE company | section 6A non-BLAGAB long-term business | sections 66 and 67 of FA 2012 (as applied by section 141(2) of that Act) normal time limit for amending a tax return | section 577(1) Northern Ireland Chapter 6 firm | section 6B(3) Northern Ireland Chapter 7 firm | section 6B(4) Northern Ireland firm | section 6B(2) an SME (Northern Ireland employer) company | section 6A notice | section 577(1) offshore installation (except in Chapter 13 of Part 2) | sections 1001 and 1002 of ITA 2007 and section 1132 of CTA 2010 oil (in Chapter 3 of Part 12) | section 556(3) oil licence (in Chapter 3 of Part 12) | section 552(1) . . . | . . . . . . | . . . . . . | . . . overseas property business | Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 1119 of CTA 2010) partial depreciation subsidy | section 209 patent rights (in Part 8) | section 464(2) planning permission (in Part 5) | section 436 . . . | . . . proceeds from a balancing event (in Part 3A) | section 360O . . . | . . . . . . | . . . proceeds from a balancing event (in Part 10) | section 515 property business | section 577(1) public body (in Chapter 1 of Part 11) | section 532(2) qualifying activity (in Part 2) | Chapter 2 of Part 2 qualifying building (in Part 3A) | section 360C . . . | . . . qualifying business premises (in Part 3A) | section 360D qualifying dwelling-house (in Part 10) | section 490(2) and Chapter 4 of Part 10 . . . | . . . qualifying emissions certificate (in Part 2) | section 268C qualifying expenditure (in Part 3A) | section 360B qualifying expenditure attributable to a dwelling-house (in Part 10) | section 511 . . . | . . . qualifying hire car (in Part 2) | section 82 . . . | . . . qualifying non-trade expenditure (in Part 8) | section 469 qualifying trade expenditure (in Part 8) | section 468 . . . | . . . qualifying trade (in Part 9) | section 484(2) . . . | . . . . . . | . . . . . . | . . . relevant cut-off (in Chapter 9 of Part 2) | section 86(3) relevant interest (in Part 3A) | Chapter 4 of Part 3A . . . | . . . . . . | . . . relevant interest (in Part 10) | Chapter 2 of Part 10 relevant trade (in Part 6) | section 439(3) research and development | section 437(2) and (3) . . . | . . . residue of qualifying expenditure (in Part 3A) | section 360K . . . | . . . . . . | . . . residue of qualifying expenditure attributable to a dwelling-house (in Part 10) | section 512 ring fence trade (in Chapter 13 of Part 2) | section 162(2) sale | section 572(1) to (3) sale, time of | section 572(4) sale, transfers under Parts... 3A,... ... and 10 treated as | section 573 sale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10 | section 559 . . . | . . . short-life asset (in Part 2) | section 83 source of mineral deposits (in Part 5) | section 394(5) special leasing (in Part 2) | section 19 special rate expenditure (in Part 2) | section 104A special tax site | section 573A tax | section 1119 of CTA 2010 the Tax Acts | Schedule 1 to the Interpretation Act 1978 and section 831 of ICTA tax advantage | section 577(4) tax return | section 3(3) tax year | section 4(2) of ITA 2007 (as applied by section 989 of that Act) . . . | . . . UK oil licence | section 552(2) UK property business | ...Chapter 2 of Part 3 of ITTOIA 2005 (as applied by section 989 of ITA 2007) and Chapter 2 of Part 4 of CTA 2009 (as applied by section 1119 of CTA 2010) United Kingdom | section 1013 of ITA 2007 and section 1170 of CTA 2010 unrelieved qualifying expenditure (in Part 2) | section 59 unrelieved qualifying expenditure (in Part 5) | section 419 unrelieved qualifying expenditure (in Part 7) | section 461 unrelieved qualifying expenditure (in Part 8) | section 475 within the charge to tax | section 1009 of ITA 2007 and section 1167 of CTA 2010 . . . | . . . writing-down period (in Part 9) | section 487(2)