Finance Act 2001 (c. 9)

Part 3 U.K. INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

Chapter 2 U.K. OTHER PROVISIONS

Capital allowancesU.K.

F165 Energy-saving plant and machineryU.K.

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Textual Amendments

F1S. 65 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(c)(i)

66 Fixtures provided in connection with energy management servicesU.K.

(1)Schedule 18 to this Act (fixtures provided in connection with provision of energy management services) has effect in relation to expenditure incurred on or after 1st April 2001.

(2)The Schedule has effect—

(a)for income tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 6th April 2001, and

(b)for corporation tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 1st April 2001.

F267 Conversion of parts of business premises into flatsU.K.

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Textual Amendments

F2S. 67 repealed (with effect in accordance with Sch. 39 para. 40 of the amending Act) by Finance Act 2012 (c. 14), Sch. 39 para. 39(a) (with Sch. 39 paras. 41, 42)

68 Decommissioning of offshore oil infrastructureU.K.

Schedule 20 to this Act (capital allowances in respect of expenditure incurred on decommissioning offshore infrastructure) has effect.

69 Minor amendmentsU.K.

(1)Schedule 21 (which makes minor amendments to the Capital Allowances Act 2001 (c. 2) ) has effect.

(2)The amendments made by the Schedule have effect—

(a)for income tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 6th April 2001, and

(b)for corporation tax purposes, as respects allowances and charges falling to be made for chargeable periods ending on or after 1st April 2001.