Part 2 Defined Expressions
Capital Allowances Act 2001 (2001 c 2) | Legislation

Part 2 Defined Expressions

DEFINED EXPRESSIONS
accounting period[Chapter 2 of Part 2 of CTA 2009]
additional VAT liabilitysection 547(1)
additional VAT rebatesection 547(2)
Ìý.Ìý.Ìý.ÌýÌý.Ìý.Ìý.Ìý
adjusted net cost (in Chapter 6 of Part 10)section 522
Ìý.Ìý.Ìý.ÌýÌý.Ìý.Ìý.Ìý
[AIA qualifying expendituresection 38A]
[applicable CO2 emissions figure (in Part 2)section 268C]
approved body (in Part 10)section 492
assured tenancysection 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
Ìý.Ìý.Ìý.ÌýÌý.Ìý.Ìý.Ìý
[balancing adjustment (in Part 3A)section 360M]
Ìý.Ìý.Ìý.ÌýÌý.Ìý.Ìý.Ìý
[Ìý.Ìý.Ìý.ÌýÌý.Ìý.Ìý.Ìý]
balancing adjustment (in Part 10)section 513
Ìý.Ìý.Ìý.ÌýÌý.Ìý.Ìý.Ìý
[balancing event (in Part 3A)section 360N]
Ìý.Ìý.Ìý.ÌýÌý.Ìý.Ìý.Ìý
[Ìý.Ìý.Ìý.ÌýÌý.Ìý.Ìý.Ìý]
balancing event (in Part 10)section 514
[basic life assurance and general annuity businesssections 57 and 67(5) of FA 2012 (as applied by section 141(2) of that Act)]
<Ìý.Ìý.Ìý.Ìý><Ìý.Ìý.Ìý.Ìý>
body of persons[section 989 of ITA 2007 and] [section 1119 of CTA 2010]
<Ìý.Ìý.Ìý.Ìý><Ìý.Ìý.Ìý.Ìý>
capital expendituresection 4 and (in Chapter 2 of Part 1) section 10(1)
capital
Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Reversionary lease by reference

 LR1. Date of the lease[date]LR2. Title Number(s)LR2.1 Landlord's title number(s)[title numbers out of which this Lease is granted. Leave blank if not registered]LR2.2 Other title numbers[existing title number(s) against which entries of matters referred to in LR9, LR10, LR11 and LR13 are to be

LEXISNEXIS

Pre-trial and case management hearings in the Crown Court

Pre-trial and case management hearings in the Crown CourtCoronavirus (COVID-19): This Practice Note contains guidance on subjects impacted by the Coronavirus Act 2020 (CA 2020). CA 2020, among other measures, makes provision for the extended use of live links and audio links in criminal proceedings.

LEXISNEXIS

Scotland: the Accountant in Bankruptcy

Scotland: the Accountant in BankruptcyThe office of the Accountant in Bankruptcy (AiB) was created by section 156 of the Bankruptcy (Scotland) Act 1856 . Previously, the functions of the AiB were limited but since 1993, with the enactment of the Bankruptcy (Scotland) Act 1993 (B(S)A 1993), the role

LEXISNEXIS

Section 2(1) of the Misrepresentation Act 1967 allows a claimant to claim damages for non-fraudulent

Section 2(1) of the Misrepresentation Act 1967 allows a claimant to claim damages for non-fraudulent misrepresentation, unless the representor can prove they had reasonable grounds for believing the statement to be true. If the representor had reasonable grounds for believing the statement to be