Search Legislation

Advanced Search

Capital Allowances Act 2001

Overview

1201.This Chapter makes various supplementary provisions for Part 3.

1202.Section 356 provides for the apportionment of sale proceeds if only part of the proceeds is in respect of qualifying expenditure.

1203.Section 357 is an anti-avoidance provision directed against arrangements which distort pricing.

1204.Section 358 deals with certain land requisitioned by the Crown.

1205.Section 359 provides rules for when a lease comes to an end.

1206.Section 360 defines “lease” and related terms.

Back to top

Options/Help

Print Options

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources