Capital Allowances Act 2001

[^key-7dbe365d20ff956da0dac3f2153067e0]: Words in s. 45DB(11) omitted (with effect in accordance with s. 45(8)(9) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 45(6)

[^key-eedf5642aef55787fbe801b9f775b1e3]: Word in s. 45DB(7) omitted (with effect in accordance with s. 45(8)(9) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 45(4)

[^key-cef10fc30096440cbffed1cdffc3877f]: Words in s. 45DB(8) omitted (with effect in accordance with s. 45(8)(9) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 45(5)

[^key-5155222d52d7c0eb716d05c4abeca1b9]: S. 15(2ZA)(2ZB) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 4

[^key-4a2bccf794df3ec92a7bada78a4931d1]: S. 70DA(5A) inserted (with effect in accordance with Sch. 10 para. 2(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 2(2)

[^key-14e14e1b192afeb18050a7922623d0e2]: S. 70DA(9)(10) inserted (with effect in accordance with Sch. 10 para. 2(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 2(3)

[^key-5cf56e99557cf7b21c23af2b92984a18]: Words in s. 61(2) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 6(2)(b)

[^key-15b50c96fde239e702096525cd563eaa]: Words in s. 61(2) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 6(2)(a)

[^key-de38ca45c71159846458287ff8b757d9]: S. 61(4A)(4B) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 6(3)

[^key-8affe371a4c0f1618fd4056236544418]: Pt. 1 Ch. 1A inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 2

[^key-681e0b33d8cfe37a3180d9d2d0bdb1c6]: S. 229A(5A) inserted (with effect in accordance with Sch. 10 para. 4(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 4(2)

[^key-3905dbc0ea2478b088003e17df36d220]: S. 229A(10)(11) inserted (with effect in accordance with Sch. 10 para. 4(4) of the amending Act) by Finance Act 2015 (c. 11), Sch. 10 para. 4(3)

[^key-e1524b0758e891e1d2f10e095268aff6]: Words in s. 360Z(3) substituted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 11(2)

[^key-84f1c559a239f9b0eb4634341229647c]: Ss. 360Z(4)-(6) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 11(3)

[^key-415aff0ff39e49e908bdec78ee38b196]: S. 432(2) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 13(3)

[^key-17ae6086f15434f6acc59529ab1c7428]: S. 432 renumbered as s. 432(1) (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 13(2)

[^key-09cfd9b6d000a473c310e03aaba63257]: S. 450(2) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 15(3)

[^key-ddfe6a9b9c775c49dc027bc39fc3aa14]: S. 450 renumbered as s. 450(1) (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 15(2)

[^key-055063a754d5fa351953381f923aec00]: S. 489(2) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 17(3)

[^key-9706a8552022610ebbb9adf25fa085cf]: S. 489 renumbered as s. 489(1) (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 17(2)

[^key-48fbe4ca4673335bcdbf77e41f60e5ca]: S. 247(1A) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 9

[^key-1c88a8f3ff65c5faf037f966f8286902]: Words in s. 253(6) inserted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 5 para. 8

[^key-1f33dfab51e01b22aaab3eeccce548bc]: S. 394(2A) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 12

[^key-daaf1895f40c3a62ed53d6d54989ec63]: S. 484(2A) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 16

[^key-d551474613b873e8e15a0eb097a2bf10]: S. 51JA inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 5

[^key-447838a15aa217140632d26856e4f98d]: Ss. 66B-66E and cross-heading inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 7

[^key-c08e015bc4a4f2a4178a351aae073ee1]: S. 439A inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 14

[^key-febc1cc50d555841149b0a41b7a285af]: Pt. 2 Ch. 16ZA inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 8

[^key-e91a31cfb55815354cfa7b4d3cce924c]: Words in Sch. 1 Pt. 2 Table inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 18

[^key-7fd18653b58e93f6fa9de5aa5196bcbf]: S. 12(2)-(6) inserted (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 3(3)

[^key-5878ac3377724974771a081de6230719]: S. 12 renumbered as s. 12(1) (with effect in accordance with s. 5 of the amending Act) by Corporation Tax (Northern Ireland) Act 2015 (c. 21), Sch. 1 para. 3(2)

[^key-c27cc1abdc2dfa133064d15039c8e7dd]: Words in s. 436(2)(c) substituted (N.I.) (13.2.2015 for specified purposes, 1.4.2015 in so far as not already in force) by Planning Act (Northern Ireland) 2011 (c. 25), s. 254(1)(2), Sch. 6 para. 93 (with s. 211); S.R. 2015/49, art. 2

[^key-3f9aa7987c413412d2cf88244fbc5c4d]: Act modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), reg. 7(2)-(7) (with regs. 3, 7(1)(9))

[^key-af717db14fdead7a7d9be7c80f1964c7]: S. 88 excluded (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), regs. 1, 7(8) (with regs. 3, 7(1)(9))

[^key-ee4d2f5ea28aea34e03cf1d7e8adeabc]: S. 196 modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), regs. 1, 8(2) (with regs. 3, 8(1)(6))

[^key-c679b9a6380dac0a517e6e8d4abdceb6]: Act modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), reg. 8(4)(a) (with regs. 3, 8(1)(6))

[^key-8cd2e8b42c523913d5a3cf15144b4c8a]: S. 181(1) modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), regs. 1, 8(4)(b) (with regs. 3, 8(1)(6))

[^key-71d368f9d1d616f2c7f2a38c251f55d8]: S. 182(1) modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), regs. 1, 8(4)(b) (with regs. 3, 8(1)(6))

[^key-1c140b85ce5396bb6f60546dec9dc3c3]: Act modified (7.8.2015) by The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015 (S.I. 2015/1540), reg. 8(5) (with regs. 3, 8(1)(6))

[^key-d0ebe62b795c039bea9b9f2ace4e6938]: Words in s. 560(5)(e) substituted (1.1.2016) by The Solvency 2 Regulations 2015 (S.I. 2015/575), reg. 1(2), Sch. 1 para. 22

[^key-74b143b417c2bcf7c6cce926f6511f19]: S. 215(4A) inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(8)

[^key-23ab30e5a5a0816cd4f34fa9aa416e2b]: Words in s. 215(1) inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(6)(a)

[^key-88724d4b2c47ee2833c7d4c661646c71]: Words in s. 215(1) substituted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(6)(b)

[^key-d3c5dbc4bfbd61b5c15b8710e4d3967b]: Word in s. 215(4) inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(7)(a)

[^key-c7912b098c3a11f12048dcba5d62aadf]: S. 215(4)(b) and preceding word inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(7)(b)

[^key-72918ac743d2fad9cb5e0569ee9159eb]: S. 213(4) inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(4)

[^key-0a5f9cb396889e5b9bb048378588ff21]: Words in s. 213(1) substituted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(3)

[^key-21b88262c3aaa65f914ae1c3d77e4cc4]: S. 218ZB inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(9)

[^key-da9b9d269457d00f7714b7fed1aa1c7e]: Words in s. 66 inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(10)

[^key-799f7c96c3c57c2bca59bc51f4926a91]: Words in s. 45K(1)(b) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 69

[^key-57615b559180b554984a09a3ea11920b]: S. 59(4) excluded by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 240C(5A) (as inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 7(7))

[^key-8a02a14f67537b191f704114635ee5b0]: S. 253 modified by Corporation Tax Act 2010 (c. 4), s. 676AJ(3) (as inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 75)

[^key-fe3c254fab49f7931543c19c56c601a8]: S. 59(4A) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 52(3)

[^key-a302481ddb7f1ecee4362c11a0151aef]: S. 59(5A) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 52(5)

[^key-7609f00aa6c402e58e84d431677b6d65]: S. 59(7)(7A) substituted for s. 59(7) (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 52(7)

[^key-b607060ddd836b6e9611cec4966a8ee0]: Words in s. 59(4) substituted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 52(2)

[^key-33aabdf7c5e81425b2e4237d6266e1f6]: S. 59(5) omitted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 52(4)

[^key-53558b8c10392e59f75cc6d422d40dc0]: Words in s. 59(6) substituted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 52(6)

[^key-58a7dcd950c03e55cd8a56643f036d67]: S. 461A inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 56

[^key-0cda23c0b9aef0d4d399036034092158]: S. 475A inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 58

[^M_C_3b99317f-d27f-4baf-afb3-935004d6f469]: S. 461A(1) excluded by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 240C(5A) (as inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 7(7))

[^M_C_3784bad7-09b2-4385-cfbc-4614a84261c5]: S. 475A(1) excluded by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 240C(5A) (as inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 7(7))

[^key-2fc986501d030710e8932a7bc0268bf6]: S. 4(2ZA) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 51(3)

[^key-41fba857ce290c762ca5a153a02d3e48]: S. 4(2)(aa) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 51(2)(b)

[^key-3e87ab753e2f1b92042a7f7955be4875]: Word in s. 4(2)(a) omitted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 51(2)(a)

[^key-6d36327317d7e83149329330474aa43d]: S. 66A(7)(8) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 53(4)

[^key-91a869d66c6b3651e97eea8cad37706b]: S. 66A(1) substituted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 53(2)

[^key-4614d6c78482b6197496e6928737d156]: Words in s. 66A(2)(a) substituted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 53(3)(a)

[^key-20854ec057156797496496be24037340]: Words in s. 66A(2)(a)(i)(ii) inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 53(3)(b)

[^key-8d8e80c4072f24bf02c3c3612345fe44]: Words in s. 66A(2)(a) substituted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 53(3)(c)

[^key-ad99e646946f9a87932876c36278554b]: Word in s. 212Q(4) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 124(2)

[^key-54f8c1973d729933684feab1741219f3]: Words in s. 212Q(6) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 124(3)(a)

[^key-dc9ff0b2b337e7e49f7db0ad3ec4c66d]: Words in s. 212Q(6) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 124(3)(b)

[^key-4f2b16678884716f0cec609b53572eb4]: Words in s. 212Q(6) omitted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 124(3)(c)

[^key-484f45d7dc7f815d7cf2e4b9d04288fe]: Words in s. 6A heading substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(2)

[^key-87ca6ae16949367b2890a9fecfa8818d]: Words in s. 6A inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(3)

[^key-f7a792722fe44d07ccf970d67e9132a0]: Words in s. 6A substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(4)

[^key-9e9c956ad7b6f6771d4d82e4a150ad22]: Words in s. 6A substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 23(5)

[^key-2b903fbec9f1ab12b17706385bc941be]: Words in s. 6D(1) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(b)

[^key-b93441d1557b4540ecd3143389b8f3ab]: Words in s. 66B(1)(a) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(e)

[^key-6ec62e53738406f4706b4712b1ecb700]: Words in s. 66B(1)(b) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(e)

[^key-8b013817ddcbb02deca4abcf1cac7276]: Words in s. 66B(1)(c) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(e)

[^key-84ac925b654001c8a5b8805b889970a3]: S. 1(4)(5) omitted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by virtue of Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 49

[^key-9813293a6f0864a5da8799fa45dd40d4]: Words in s. 6E(1) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(c)

[^key-96eb668b96262128df71d878180cb10d]: Words in s. 6C(1)(a) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(a)

[^key-3ac0d8ce12e8078764087e581c011338]: Words in s. 6C(1)(c) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(a)

[^key-f0ee8563d9e9481fce260335ad088fcd]: S. 52(3A)(3B) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 38(5)(b)

[^key-7e7c4567ded0526278767a7b5b10f947]: Words in s. 52(3) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 38(5)(a)

[^key-18b6232020d0001d9dbf020b95ca3a81]: Ss. 262AA-262AF and cross-heading inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 40

[^key-097a198d61b6377db6ead829a7180ac7]: Words in Sch. 1 substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(j)

[^key-ca006a4807cff4569d302c2071157712]: S. 1A inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 50

[^key-4edc5050683bbe97ce6bf2f6ec6717d5]: S. 45EA inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 38(3)

[^key-f874660d4d6ee77ef3caade08057378a]: S. 419A inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 54

[^key-a52b9cfa6fc63a834cc7389f2ee9a92b]: S. 431D inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 55

[^key-716aa3079dcb414b6932657948810745]: S. 462A inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 57

[^key-506f6184731330d74173408b76017345]: S. 477A inserted (with effect in accordance with Sch. 2 para. 64 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 2 para. 59

[^key-498c0059d8f24596a2a96798ed24c7a2]: Words in s. 39 inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 38(2)

[^key-b88d6b6d015bd7ea3d6abdd7110a620d]: Words in s. 46(1) inserted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), s. 38(4)

[^key-b0655f76ab4d661ba112770e9d2a5fb1]: Words in s. 66D(1)(a) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(g)

[^key-d10b7836cebdd2f21976af229ba73e01]: Words in s. 66D(1)(b) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(g)

[^key-be388ea687634d9469d7314729bcc45a]: Words in s. 66C(b) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(f)

[^key-ce6662ee812ba9fb040f5a5ebfa84dc7]: Words in s. 61(4B)(a) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(d)

[^key-ac4993fe206c32baf3dd3a287c1c0283]: Words in s. 66E(b) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(h)

[^key-0370167956dbfbc0a1a8a5ca220c63e6]: Words in s. 138(2)(b) inserted (with effect in accordance with Sch. 4 para. 190 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 4 para. 125

[^key-f183059a216a91d5e41a4213eff16fdf]: Words in s. 212ZE(b) substituted (16.11.2017) by Finance (No. 2) Act 2017 (c. 32), Sch. 7 para. 24(i)

[^key-b53b8ac9ee1dc6e098bddf0fb0e95bb1]: S. 556(2) modified (temp.) (9.2.2018) by The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018 (S.I. 2018/79), regs. 1(2), 6 (with art. 2)

[^key-41993381b0e4125b9140ccb66637812b]: S. 59(9A)(9B) inserted (with effect in accordance with s. 36(8) of the amending Act) by Finance Act 2018 (c. 3), s. 36(6)(b)

[^key-5df2361335fc5f5024c6c787dd107c21]: Word in s. 59(8)(b) inserted (with effect in accordance with s. 36(7) of the amending Act) by Finance Act 2018 (c. 3), s. 36(6)(a)(i)

[^key-c2bd52e25688d724f07f29fb8ade82e2]: S. 59(8)(d) and preceding word omitted (with effect in accordance with s. 36(7) of the amending Act) by virtue of Finance Act 2018 (c. 3), s. 36(6)(a)(ii)

[^key-51af1d7416316aac4c1fd10851f038ab]: Words in s. 556(2)(a) substituted (1.10.2018) by Wales Act 2017 (c. 4), s. 71(4), Sch. 6 para. 23 (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 4(b)

[^key-aa84026ff07915366366b8a95d56f410]: S. 556(2)(a)(ai) inserted (1.10.2018 immediately after Wales Act 2017 (c. 4), Sch. 6 Pt. 2 comes into force) by The Scotland Act 2016 (Onshore Petroleum) (Consequential Amendments) Regulations 2018 (S.I. 2018/79), regs. 1(3), 11

[^key-dfa5a74d470373b3ae2b29384fe07a9b]: S. 51A(5) modified (temp.) (12.2.2019) by Finance Act 2019 (c. 1), s. 32, Sch. 13 (as amended by Finance Act 2021 (c. 26), s. 15(1))

[^key-252ba9b32525d724c443ad1e0b01cf67]: S. 70YA(6A) inserted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(4)(e)

[^key-b609fffc8771b2c6500a2159c2e779b8]: S. 70YA(11) inserted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(4)(f)

[^key-8c199f9377f15d97f467a2fd2900a7d1]: Words in s. 70YA(1)(b) substituted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(4)(a)

[^key-226c978746336440439f45bb64dc971c]: Words in s. 70YA(4) substituted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(4)(b)(i)

[^key-5b255df42c237f7743d9022dbf5d9744]: Words in s. 70YA(4) substituted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(4)(b)(ii)

[^key-9cf55a3aa95090cc1031cb9aca48bcd0]: Word in s. 70YA(5)(a) omitted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 14 para. 1(4)(c)(i)

[^key-0c1745977be74a4fcd2d9815cad1b159]: S. 70YA(5)(c) and preceding word inserted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(4)(c)(ii)

[^key-16ca4b51d47bd7afee3db5f0c6b8b06c]: Word in s. 70YA(6)(a) omitted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 14 para. 1(4)(d)(i)

[^key-9b2def398298c1c72c452343bacb9c20]: S. 70YA(6)(c) and preceding word inserted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(4)(d)(ii)

[^key-31978d9fcbe296733c877ee932330b1c]: Word in s. 2(3) substituted (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(2)(b)(i)

[^key-f67cf9e9ae96b01c5c0fb73336c09d48]: Words in s. 46(1) omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(iv)(a)

[^key-2ce893d53ba6ed85c926e0b223b987bc]: S. 46(5)(6) omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(iv)(b)

[^key-b74a9995ef3342e04852df0f765f6f3b]: Word in s. 70I(2) substituted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 8(1)(a)

[^key-debb6851f7341ad30b31c42d735e8ff5]: Word in s. 70I(9)(d) substituted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 8(1)(a)

[^key-e01b92d373937662863838461f0d0df8]: Ss. 70I(3)-(8) omitted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 14 para. 8(1)(b)

[^key-168a1ae2bd450336b5746274c3bc7ebd]: Word in s. 70YF(5)(b) substituted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 8(2)(a)

[^key-72c8686783fbb0311c5cc59a45f4d669]: Word in s. 70YF(6) substituted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 8(2)(b)

[^key-58fca5a97df3447ca8f994537bb9f9fb]: S. 70YF(7) omitted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 14 para. 8(2)(c)

[^key-0458749a6e704abfa289b786f0a35c49]: Words in s. 21(4) inserted (with effect in accordance with s. 35(3) of the amending Act) by Finance Act 2019 (c. 1), s. 35(2)

[^key-f25e246ae8f7da8a7a59eb12afeebdbd]: Words in s. 3(1) omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(ii)(a)

[^key-1fe11334d0bbd438071d3c7155ea08fc]: S. 3(2B) omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(ii)(b)

[^key-aebb7ec1b574dcf182972a85215aa7fa]: Words in s. 39 omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(iii)(a)

[^key-d17c0e4c2daaa96a1a9746e7ea39154b]: Words in s. 39 omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(iii)(b)

[^key-6f8941e53fb6a64f00c48a4f95de01d5]: Words in s. 22(4) inserted (with effect in accordance with s. 35(3) of the amending Act) by Finance Act 2019 (c. 1), s. 35(2)

[^key-1c6274be2959b49fed1059892d083f21]: Words in s. 52(3) omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(v)(a)

[^key-b29a46f726f7fe2631977176af434e49]: Words in s. 52(3) omitted (with effect in accordance with s. 33(5) of the amending Act) by virtue of Finance Act 2019 (c. 1), s. 33(2)(b)(v)(b)

[^key-d1bae2481e0469c9cd974ab8e5c32fff]: S. 70O(4)(b) substituted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 9(2)

[^key-2791723110beb92fbce3b717b9cbd7f3]: Sch. A1 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(1)(c)

[^key-b27b7a197d28294b527da45811e53fc9]: Ss. 45A-45C repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(1)(a)

[^key-0a3953b28f3181ee7e0e76bbbd268e48]: Ss. 45H-45J repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(1)(b)

[^key-f7054bd49d14704c7042f5053b5d9d04]: Word in s. 104D heading substituted (with effect in accordance with s. 31(4)(8) of the amending Act) by Finance Act 2019 (c. 1), s. 31(3)(b)

[^key-9271328fee3195e4474cd19348377dd9]: Words in s. 70YI(1) substituted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(5)(a)

[^key-e834b76ae349b822ab3f277bc2a18108]: Words in s. 70YI(1) inserted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(5)(b)

[^key-b4c910420b777de62be030b514302379]: S. 228J(7)(a) substituted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(6)(a)

[^key-953bc9685a8ff66bc60ff91215da3c98]: Words in s. 228J(7)(b) substituted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(6)(b)

[^key-b9aa3a655d9b0ee26983d85a29089491]: Word in s. 56(2)(a) substituted (with effect in accordance with s. 31(4)(8) of the amending Act) by Finance Act 2019 (c. 1), s. 31(3)(a)

[^key-e8a1fe825e8592708029737dee0235b5]: Words in s. 67(2B) substituted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(2)

[^key-b81f9ff8218915e53ebb6bcdb6b20c33]: Words in s. 70E(2D)(a) inserted (with effect in accordance with Sch. 14 para. 6(1) of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 1(3)

[^key-4da6e7f7299b29171ab7a8278c63938c]: Word in s. 104D(1) substituted (with effect in accordance with s. 31(4)-(8) of the amending Act) by Finance Act 2019 (c. 1), s. 31(2)

[^key-27b543aeebb4c440bc53013a3650ee86]: Word in s. 104E(1)(a) substituted (with effect in accordance with s. 31(4)(8) of the amending Act) by Finance Act 2019 (c. 1), s. 31(3)(c)

[^key-93313d8c5cd55662abe018907fa51cd3]: Word in s. 220(4)(c) substituted (with effect in accordance with Sch. 14 para. 10 of the amending Act) by Finance Act 2019 (c. 1), Sch. 14 para. 8(3)

[^key-56a158b408ac81c8efadf408d2959f9e]: S. 262A repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(1)(c)

[^key-63b259cb6f7aef6fc5b59b4dde260ee2]: Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2

[^M_C_1ae618ca-4e11-4e67-f7fb-00a1bbbce4d2]: S. 270HG applied (with modifications) by The Friendly Societies (Modifications of the Tax Acts) Regulations 2012 (S.I. 2012/3008), reg. 4A (as inserted (5.7.2019) by S.I. 2019/1087, regs. 1, 11)

[^key-9d68ce05dfc7a512e40dc6ffee4a60f2]: S. 262AB(7) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(7)(b)

[^key-d7b422972135ef71c69e6b353997a3c1]: Words in s. 262AB(5) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(7)(a)

[^key-1202bcaea1e5f5d534c1a2bc5233058d]: S. 536(6) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(9)(b)

[^key-47dbfb13daa69096c83b4d8c0de4e4a5]: Words in s. 536(1) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(9)(a)

[^key-97753d2aafda0004b007aedd47ffb3da]: Word in s. 537(1) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(10)(a)

[^key-e042ab7971827ed329745751c95ee7c3]: Word in s. 537(2)(b)(ii) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(10)(b)

[^key-89a80ac15c17d6ce639e7b9ae5b9eaab]: Word in s. 537 cross-heading inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(10)(d)

[^key-f18cc0db28c62811380e7c742581da10]: Word in s. 537 heading inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(10)(c)

[^key-1aa322b90ff083b0e68d05a33dbeba23]: S. 262AEA inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(8)

[^key-cc689b25e935bdcc7497e7638fc3efee]: S. 538A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(11)

[^key-e6e0a95c4c51af0b368cf4d81f9d4f2e]: S. 1(2)(aa) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(2)

[^key-41c49e8375809b1660bcca5bb5e1db98]: Words in s. 2(3) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(3)

[^key-e0424c8cf475669b925be88be2ee9477]: S. 3(2ZA) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(4)

[^key-3a73da776e04995d0b5d5c9de536346f]: S. 6E(1)(aa) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(5)

[^key-3b1955ac0977452cd613cb88161ac8d1]: S. 7(1A) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(6)

[^key-044b07330a39c030c48613dd27e5019f]: Words in s. 544(1) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(12)

[^key-db326ded63271f863bf4ff6a0a866a7b]: S. 546(aa) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(13)

[^key-b61f4c7d82848213ceb8b21a925e1a5b]: Word in s. 573(1) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(14)

[^key-639222c3eebb10049b16fec5ad05b536]: Words in s. 45K(1)(b) omitted (1.4.2020) by virtue of The Capital Allowances Act 2001 (Amendment of Section 45K) Order 2020 (S.I. 2020/260), arts. 1, 2(2)(a)

[^key-0c000ea01a01dc072fee017dc181b675]: Words in s. 45K(1)(b) inserted (1.4.2020) by The Capital Allowances Act 2001 (Amendment of Section 45K) Order 2020 (S.I. 2020/260), arts. 1, 2(2)(b)

[^M_F_d8288cc5-b1a7-4136-8ab2-9cf24422ed0b]: Pt. 2A Ch. 7A inserted (1.4.2020 for corporation tax purposes and 6.4.2020 for income tax purposes) by Finance Act 2020 (c. 14), s. 29(5)(6) (with s. 29(7))

[^M_F_b85ebb9b-a073-4f6d-c262-801561d2e58f]: Words in s. 270AA(2)(b)(i) inserted (retrospectively) by Finance Act 2020 (c. 14), Sch. 5 paras. 4, 10

[^M_F_2a1306af-9dff-4342-e915-947bb7e1e90e]: Words in s. 270AA(2)(b) inserted (1.4.2020 for corporation tax purposes and 6.4.2020 for income tax purposes) by Finance Act 2020 (c. 14), s. 29(2)(a)(6) (with s. 29(7))

[^M_F_a3a32353-80eb-4100-904d-45b15e125bcf]: Word in s. 270EA(3)(a) substituted (1.4.2020 for corporation tax purposes and 6.4.2020 for income tax purposes) by Finance Act 2020 (c. 14), s. 29(3)(a)(6) (with s. 29(7))

[^M_F_e656cfce-3ee1-4057-a100-77da7c500c51]: S. 270EA(3)(aa) inserted (1.4.2020 for corporation tax purposes and 6.4.2020 for income tax purposes) by Finance Act 2020 (c. 14), s. 29(3)(b)(6) (with s. 29(7))

[^M_F_5eb70d1d-3879-4c9c-b101-cc97cfaea0d9]: Word in s. 270IA(4)(a) omitted (retrospectively) by Finance Act 2020 (c. 14), Sch. 5 paras. 7, 10

[^key-cbcd1ed5c48b97c97b53855f8aa67d24]: S. 270EC substituted (with effect in accordance with Sch. 5 para. 8 of the amending Act) by Finance Act 2020 (c. 14), Sch. 5 para. 2

[^key-fd21466daa3d1490caec0253a0b87b89]: S. 538A(3)(b) substituted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2020 (c. 14), Sch. 5 para. 3(2)

[^key-06f05a2be845f232acdccb543d052a4c]: S. 538A(4) substituted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2020 (c. 14), Sch. 5 para. 3(3)

[^key-c57b5567f25d7b4c9187ec3dc2136f5c]: S. 538A(7) inserted (with effect in accordance with Sch. 5 para. 9 of the amending Act) by Finance Act 2020 (c. 14), Sch. 5 para. 3(4)

[^M_F_7e1e1ecc-60f5-46a0-dcfe-162f4e6b8991]: Words in s. 270BB(2)(a) substituted (retrospectively) by Finance Act 2020 (c. 14), Sch. 5 paras. 5, 10

[^M_F_d41c4017-1cc5-40fc-b58c-5db3f7be5b9a]: Words in s. 270BL substituted (retrospectively) by Finance Act 2020 (c. 14), Sch. 5 paras. 6, 10

[^key-ab23b303b4f24e1bb5652b34851b15e4]: S. 561(4A) inserted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 10(5)(c) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-b6d09abae9e5e5e81568a5e547926152]: Words in s. 561(1)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 10(5)(a)(i) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-984e344419ffd6ac882805128dc8e73b]: Words in s. 561(1)(a) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 10(5)(a)(ii) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-2de63a436e686b28be207d37810c2899]: Words in s. 561(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 10(5)(b) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-3ec963c90ee321281eda209b7b79293b]: Words in s. 45DB(11) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 3(2)

[^key-55e27ca06c860d08b3fb2fb6d51374ba]: Words in s. 45M(12) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 3(3)

[^key-f40a9e9271e208d7642d371172aa47e5]: Words in s. 51G(7) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 10(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-fa042bb97f885f3665bf68c00feed16e]: Words in s. 212T(6) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 3(4)

[^key-46b41d404e6c5f84fc7ceb62ad5fdee2]: Words in s. 212U(5) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 3(5)

[^key-a9e8d163e88dfde16f072dae585e642a]: Words in s. 266(8) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 10(3) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-37b2e29470f37cada19d99d7d8ed7502]: Words in s. 360L(6) inserted (31.12.2020) by The Taxes (State Aid) (Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1499), regs. 1, 3(6)

[^key-14194d3dd3f461a008e8d8ab662aeac2]: Words in s. 560(3) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 10(4) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-7154a8ce3ae39529101a3c883850c440]: Words in s. 564(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 10(6) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-8c88185ebc1d1f9bb53f5629e1608aed]: Words in s. 567(5) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 10(7) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-ee589b0a5fef9b13201ce6a146dc0d9f]: Words in s. 573(4) substituted (31.12.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 10(8) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

[^key-2640256f57f214c18d6a129b7774db2c]: S. 135(1) excluded (with effect in accordance with s. 12(12) of the amending Act) by Finance Act 2021 (c. 26), s. 12(10)

[^key-372d5a15ff98cbc7a2dd6eea6b5cee0c]: S. 135(1) excluded (with effect in accordance with s. 13(8) of the amending Act) by Finance Act 2021 (c. 26), s. 13(7)

[^key-3aa215fa1fc95fe52fa2dd5a96535c48]: Word in s. 45D(4) substituted (with effect in accordance with art. 1(2)(a) of the amending S.I.) by The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021 (S.I. 2021/120), arts. 1(1), 3(b)

[^key-5fcf138baa4428929727190c90478269]: Words in s. 45DA(1)(a) substituted (1.4.2021) by The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021 (S.I. 2021/120), arts. 1(1), 4

[^key-cdd00976463c39d3df72f5d22af5b61f]: Word in s. 45E(1)(a) substituted (1.4.2021) by The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021 (S.I. 2021/120), arts. 1(1), 5

[^key-da25c57d563bc05638638b2be5497bd1]: Word in s. 104AA(4) substituted (with effect in accordance with art. 1(2)(b) of the amending S.I.) by The Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021 (S.I. 2021/120), arts. 1(1), 6 (with art. 7)

[^key-661b09f8253ca07c6d062cb971343de3]: Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)

[^key-df24258f1aca92ee6371de9d2a6121fa]: S. 5 excluded (10.6.2021) by Finance Act 2021 (c. 26), s. 9(7)(a)

[^key-3d261769028d90145874f3fcdf407ea9]: S. 67 applied (with modifications) (10.6.2021) by Finance Act 2021 (c. 26), s. 9(8)

[^key-b33cef5b176ae9a61d10a8da0a2ac677]: S. 46(2) restricted (10.6.2021) by Finance Act 2021 (c. 26), s. 9(9)

[^key-1f62a81b39a9ca9a8097057d8b9df326]: S. 130(1) excluded (10.6.2021) by Finance Act 2021 (c. 26), s. 9(10)

[^key-e700e76611f740c2e901590a96329319]: Pt. 2 Ch. 6A modified (10.6.2021) by Finance Act 2021 (c. 26), s. 17

[^key-ddb104b0f24e34c1ab435e92e41c52ed]: Pt. 2A Ch. 2A inserted (10.6.2021) by Finance Act 2021 (c. 26), Sch. 22 para. 10

[^key-db75f3cd824497747488552b1595a76a]: Words in Sch. 1 Pt. 2 omitted (with effect in accordance with Sch. 1 para. 33 of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 1 para. 17