Capital Allowances Act 2001
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| Long title | An Act to restate, with minor changes, certain enactments relating to capital allowances. |
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| Citation | 2001 c. 2 |
| Territorial extent | United Kingdom |
| Dates | |
| Royal assent | 22 March 2001 |
| Commencement | chargeable periods ending on or after 6 April 2001 (income tax) chargeable periods ending on or after 1 April 2001 (corporation tax) |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
The Capital Allowances Act 2001 is an Act of the Parliament of the United Kingdom that governs how capital allowances are deducted from income taxable under the Income Tax Act 2007 and the Corporation Tax Act 2009.
Capital allowances fall under several categories:
Under the Act, they are available for specified types of claims:
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