Examples of CAA 2001 in a sentence
Buyer’s Conveyancer: Dechert LLP, 000 Xxxxx Xxxxxxxx Xxxxxx, Xxxxxx, XX0 0XX (Ref: D Gervais) · CAA 2001: Capital Allowances Xxx 0000.
A “qualifying change” has the same meaning in Part 14A as in Chapter 16A of Part 2 CAA 2001.
This is in addition to existing provisions in Chapter 17 of Part 2 of CAA 2001, which contains provisions for first-year allowances that apply to the super- deduction and 50% first-year allowance for special rate assets.
Paragraph 8 amends section 99 Capital Allowances Act (CAA) 2001 so that the “related 51% group company” rules are used to determine the amount of the monetary limit in computing capital allowances on long life assets.
It also amends paragraph 270IA(4)(b) CAA 2001 to substitute the word “purchase” for the word “acquisition”.