Capital Allowances Act 2001 (c. 2)

(The document as of February, 2008)

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(a) by the transferee in acquiring the interest from the transferor, or

(b) by any person subsequently acquiring the interest (or an interest deriving from the interest),

which is taken to be attributable to expenditure incurred, before the disposal to the transferee, on mineral exploration and access is the lesser of the amount specified in the election and the amount which, apart from this sub-paragraph, would be taken to be so attributable.

(4) An election--

(a) must be made by notice to the Board of Inland Revenue given by the transferor, and

(b) subject to sub-paragraph (5), does not have effect unless a copy of it is served on the transferee and the transferee consents to it.

(5) If the Special Commissioners are satisfied--

(a) that the disposal was made under or in pursuance of an agreement entered into by the transferor and the transferee on the mutual understanding that a quantified (or quantifiable) part of the value of the interest disposed of was attributable to allowable exploration expenditure, and

(b) that the part quantified in accordance with that understanding and the amount specified in the election are the same,

they may dispense with the need for the transferee to consent to the election.

(6) Any question falling to be determined by the Special Commissioners under sub-paragraph (5) is to be determined by them in the same way as an appeal; but both the transferor and the transferee are entitled to appear and be heard by those Commissioners or to make representations to them in writing.

(7) Subject to sub-paragraph (8), an election may specify any amount, including a nil amount, as the amount to be treated as mentioned in sub-paragraph (1)(c).

(8) Where--

(a) a return has been made for a chargeable period of the transferor, and

(b) the return includes, at the time when it is made, an amount which, disregarding the provisions of this paragraph, would be treated under Chapter 3 of Part 6 as a trading receipt accruing in that period,

the election must not specify an amount less than the amount included in the return unless the Board of Inland Revenue agrees the lesser amount in question.

(9) An election made in accordance with this paragraph--

(a) is irrevocable, and

(b) may not be varied after it is made.

(10) For the purposes of this paragraph a disposal is a disposal made during the transitional period if it is one made--

(a) before 13th September 1995, or

(b) on or after that date in pursuance of any obligation to make the disposal which, immediately before that date, was an unconditional obligation.

(11) For the purposes of sub-paragraph (10), the fact that a third party who is not connected with the transferor or the transferee may, by exercising any right or withholding any permission, prevent the fulfilment of an obligation does not prevent the obligation from being treated as unconditional.

(12) In sub-paragraph (11) the reference to a third party is a reference to any person, body, government or public authority, whether within or outside the United Kingdom.

(13) In this paragraph--

"allowable exploration expenditure" has the same meaning as in section 555;
"mineral exploration and access" has the same meaning as in Part 5.

(14) All such assessments and adjustments of assessments are to be made as are necessary to give effect to this paragraph.

Part 9 Patent allowances

Expenditure incurred before 1st April 1986

Scope of paragraphs 93 to 101

92 (1) Paragraphs 93 to 101 apply to capital expenditure incurred by a person before 1st April 1986 on the purchase of patent rights.

(2) Chapters 2 to 4 of Part 8 do not apply to such expenditure, except for certain provisions which are specifically applied by paragraph 101.

Qualifying expenditure and unrelieved qualifying expenditure

93 (1) In this paragraph and paragraphs 94 to 101, "qualifying expenditure" means capital expenditure incurred before 1st April 1986 on the purchase of patent rights.

(2) The result of Steps 1 to 3 is the unrelieved qualifying expenditure for a chargeable period.

Step 1

Take an item of qualifying expenditure.

Step 2

Subtract any writing-down allowances made in respect of that expenditure for earlier chargeable periods.

Step 3

If the person who incurred the expenditure sold any part of the patent rights before the beginning of the chargeable period, subtract the net proceeds of sale (so far as they consist of capital sums).

Entitlement to writing-down allowances

94 (1) A writing-down allowance is made for a chargeable period in respect of an item of qualifying expenditure if--

(a) the chargeable period falls wholly or partly within the writing-down period for that expenditure (as determined in accordance with paragraph 95),

(b) paragraph 97 does not prohibit writing-down allowances for that period, and

(i) the trade use condition is met for that period, or

(ii) any income receivable by that person in respect of the patent rights in that period would be liable to tax.

(2) The trade use condition is that--

(a) the person is carrying on in the chargeable period a trade which is within the charge to tax, and

(b) at any time in the chargeable period the patent rights, or other rights out of which they were granted, were, or were to be, used for the purposes of the trade.

(3) The total writing-down allowances made in respect of an item of qualifying expenditure (whether to the same or to different persons) must not exceed the amount of that expenditure.

The writing-down period

95 (1) The writing-down period for an item of qualifying expenditure--

(a) begins at the beginning of the chargeable period in respect of which the expenditure is incurred, and

(b) is of a length determined in accordance with the Table, which shows the basic rule, and the rules which apply instead of the basic rule in the cases described in items 2 and 3.

Table

Length of writing-down periods for qualifying expenditure

Rule

Length of writing-down period

1. Basic rule.

17 years.

2. Patent rights are purchased for a specified period.

Whichever is shorter--

(a)

17 years;

(b)

the number of years comprised within the specified period.

3. Patent rights begin one complete year or more after the commencement of the patent, and item 2 does not apply.

17 years, less the number of complete years which, when the rights began, have elapsed since the commencement of the patent; orif 17 complete years have so elapsed, one year.

(2) For the purpose of determining the writing-down period, expenditure incurred for the purposes of a trade by a person about to carry on the trade is treated as if incurred on the first day on which that person carries on that trade, unless that person has by then sold all the rights on which the expenditure was incurred.

(3) "The commencement of the patent", means, in relation to a patent, the date as from which the patent rights become effective.

Calculation of writing-down allowances

96 (1) The basic rule for calculating a writing-down allowance for an item of qualifying expenditure is--

---

where--

E is the amount of the qualifying expenditure;
C is the length of the part of the chargeable period falling within the writing-down period;
W is the length of the writing-down period.

(2) The basic rule is subject to the rules about--

(a) cessation of writing-down allowances (paragraph 97), and

(b) reduced writing-down allowances (paragraph 98).

End of writing-down allowances

97 (1) No writing-down allowance is to be made to a person for a chargeable period in respect of qualifying expenditure incurred on the purchase of patent rights if any of the following occur in that period--

(a) the patent rights come to an end without being subsequently revived,

(b) the person sells all of those rights, or so much of them as that person still owned at the beginning of the chargeable period, or

(c) the person sells part of those rights, and the net proceeds of sale for that period (so far as they consist of capital sums) are not less than the amount of the unrelieved qualifying expenditure for that period.

(2) If a writing-down allowance in respect of qualifying expenditure is prohibited by sub-paragraph (1) for a chargeable period, no writing-down allowance is to be made in respect of that expenditure for any subsequent chargeable period.

Reduced writing-down allowance

98 (1) If a person sells part of any patent rights in a chargeable period, and for that period U is greater than N, the writing-down allowance for that period is--

---

where--

U is the unrelieved qualifying expenditure for the chargeable period,
N is the net proceeds of any sales of the patent rights which take place in the chargeable period (so far as those proceeds consist of capital sums), and
Y is the number of complete years of the writing-down period remaining at the beginning of the chargeable period.

(2) If an amount is calculated under sub-paragraph (1) for a chargeable period, that amount is also the amount of the writing-down allowance for subsequent chargeable periods until another sale in a period for which U is greater than N causes a fresh calculation to be made under sub-paragraph (1).

(3) If a chargeable period is more or less than a year, an allowance calculated under sub-paragraph (1) or (2) is proportionately increased or reduced.

Balancing allowance on sale or expiry of patent rights

99 (1) A person is entitled to a balancing allowance for a chargeable period in respect of qualifying expenditure if there is unrelieved qualifying expenditure for that period and any of the following occur in that period--

(a) the patent rights come to an end without subsequently being revived, or

(b) the person sells all of those rights, or so much of them as that person still owned at the beginning of the period.

This is subject to sub-paragraph (2).

(2) The person is not entitled to a balancing allowance unless--

(a) a writing-down allowance has been given in respect of the expenditure, or

(b) a writing-down allowance could, but for the rights coming to an end or being sold, have been given in respect of the expenditure.

(3) The amount of the balancing allowance is--

(a) in the case of a sale, equal to the unrelieved qualifying expenditure for the chargeable period, less the net proceeds of sales taking place in the chargeable period (so far as they consist of capital sums), and

(b) in any other case, equal to the unrelieved qualifying expenditure for the chargeable period.

Balancing charges

100 (1) A balancing charge is made on a person for a chargeable period in respect of qualifying expenditure if in that period--

(a) the person sells some or all of the patent rights, and

(b) the net proceeds of sale (so far as they consist of capital sums) from the sales in that period exceed any unrelieved qualifying expenditure for that period.

The charge is calculated in accordance with sub-paragraphs (2) to (5).

(2) If there is no unrelieved qualifying expenditure, the amount of the balancing charge is equal to the net proceeds of sale (so far as they consist of capital sums).

This is subject to sub-paragraphs (4) and (5).

(3) If there is some unrelieved qualifying expenditure, the amount of the balancing charge is equal to the amount by which the net proceeds of sale (so far as they consist of capital sums) exceed the unrelieved qualifying expenditure.

This is subject to sub-paragraphs (4) and (5).

(4) The total amount of the first balancing charge must not exceed the total writing-down allowances actually given in respect of the expenditure.

(5) The total amount on which a second or further balancing charge is made must not exceed the total writing-down allowances actually made in respect of the expenditure, less the amount of any earlier charge.

Giving effect to allowances and charges

101 (1) Sub-paragraph (2) applies if--

(a) a person is entitled to a writing-down allowance or a balancing allowance or liable to a balancing charge in respect of qualifying expenditure, and

(b) the trade use condition is met.

(2) The allowance or charge is to be given effect in calculating the profits of that person's trade, by treating--

(a) the allowance as an expense of the trade, and

(b) the charge as a receipt of the trade.

(3) Sub-paragraph (4) applies if--

(a) a person is entitled to a writing-down allowance or a balancing allowance or liable to a balancing charge in respect of qualifying expenditure, and

(b) the trade use condition is not met.

(4) Sections 479 and 480 apply in relation to giving effect to the allowance or charge referred to in sub-paragraph (3) as they apply in relation to giving effect to an allowance or charge under Chapter 3 of Part 8 in respect of qualifying non-trade expenditure.

(5) For the purposes of Part 8 a person's "income from patents" includes balancing charges to which the person is liable in respect of qualifying expenditure.

Supplementary provisions

Limit on qualifying expenditure

102 Section 481 does not apply to expenditure incurred before 1st April 1986, and subsections (5) and (6) of that section do not apply to expenditure incurred before 27th July 1989.

Part 10 Dredging allowances

Writing-down allowances

103 (1) Section 487(2) applies with the substitution of "50 years" for "25 years" in the case of expenditure incurred before 6th November 1962.

(2) Section 487(3) applies with the substitution of "2%" for "4%" in the case of expenditure incurred before 6th November 1962.

Balancing allowances

104 The reference in section 488(1)(d) to allowances previously made in respect of the expenditure--

(a) includes any initial allowance made in respect of it under section 17 of FA 1956 or section 67 of CAA 1968, and

(b) except in relation to initial allowances, is to be construed as if section 17 of FA 1956 had always had effect (instead of having effect only for chargeable periods after the year 1955-56).

The writing-down period

105 (1) This paragraph applies where it is provided under Part 9 that writing-down allowances are to be made in respect of any expenditure during a writing-down period of any specified length.

(2) If allowances were made under paragraph 27(2) of Schedule 14 to the Finance Act 1965--

(a) for income tax purposes, for either of the tax years 1964-65 and 1965-66, and

(b) for accounting periods of a company falling wholly or partly within either of those years,

the periods for which allowances were made are added together in calculating the writing-down period, even though (according to the calendar) the same time is counted twice.

Part 11 Contributions

Regional development grants

106 (1) Section 534(1) applies as if a grant falling within that subsection included--

(a) a grant made under Part II of the Industrial Development Act 1982 (c. 52) on an application made before 1st April 1988;

(b) a grant made under Part I of the Industry Act 1972 (c. 63), or a grant made under Northern Ireland legislation and declared by the Treasury to correspond to a grant under that Part.

(2) Section 534(2) does not apply if the expenditure was incurred, or the grant was paid, before 10th March 1982.

Contributions not made by public bodies and not eligible for tax relief

107 Section 536 applies with the omission of subsection (3)(b) in relation to contributions made before 27th July 1989.

Conditions for allowances

108 In section 536(5), as it applies for the purposes of section 537(2), paragraphs (a)(iv) and (b) do not apply in relation to contributions made before 27th July 1989.

Agricultural buildings

109 Section 538(2)(b)(ii) applies in relation to contributions made before 6th April 1990 with the omission of "or to allocate the expenditure to a pool under Part 2".

110 Sections 368, 375 and 379 apply with the necessary modifications, instead of section 542, in relation to contributions made before 27th July 1989.

Part 12 Supplemental

Transfer of insurance company business

111 Section 560 applies with--

(a) the substitution for subsection (1) of--

" (1) This section applies if assets are transferred as part of, or in connection with, a transfer of the whole or part of the long term business of an insurance company to another company in accordance with a scheme sanctioned by a court under section 49 of the Insurance Companies Act 1982. " ; and

(b) the omission of subsection (2),

in relation to transfers sanctioned or authorised before 1st July 1994.

Election regarding sale consideration

112 (1) In relation to a transfer to which this paragraph applies, section 569(3) applies with the substitution for paragraph (a) of--

" (a) any of the parties is not resident in the United Kingdom at the time of the transfer and the circumstances are not at that time such that a relevant allowance or charge falls or might fall to be made to or on that party as a result of the transfer; " .

(2) This paragraph applies to--

(a) a transfer before 16th March 1993;

(b) a transfer in pursuance of a contract entered into before that date; and

(c) a transfer in pursuance of a contract entered into for the purpose of securing that obligations under a contract entered into before that date are complied with.

Part 13 Other enactments

113 (1) Subsections (2) and (3) of section 578A of ICTA (expenditure on car hire) apply with the substitution of "£8,000" for "£12,000" in relation to expenditure incurred under a contract entered into before 11th March 1992.

(2) Subsection (4) of that section does not apply in relation to rebates made or transactions occurring before 29th April 1996.

114 Paragraph 18A of Schedule 30 to ICTA (transitional provisions and savings) continues to have effect in relation to any relief to which it applied before the commencement of this Act despite the repeal by this Act of paragraph 8(43) of Schedule 1 to CAA 1990.

115 The repeals made by CAA 1990 do not have effect in relation to capital expenditure--

(a) which was not eligible expenditure within the meaning of section 39 of FA 1976 (which brought expenditure previously not within Chapter I of Part III of FA 1971 within that Chapter but with certain exceptions), and

(b) which was incurred in a chargeable period ending before 6th April 1976.

116 (1) Sections 40A to 40D of F(No.2)A 1992 (films) apply with the necessary modifications in relation to--

(a) expenditure on the production of a film--

(i) completed before 21st March 2000, or

(ii) completed on or after that date, if the first day of principal photography is before that date, unless the person incurring the expenditure elects that those modifications should not apply;

(b) expenditure on the acquisition of a film, tape or disc incurred before 6th April 2000.

(2) The necessary modifications are--

(a) the substitution for section 40A(1) of--

" (1) Expenditure which--

(a) is incurred on the production or acquisition of a film, tape or disc, and

(b) would, apart from this subsection, constitute capital expenditure on the provision of plant or machinery for the purposes of Part 2 of the Capital Allowances Act,

is to be regarded for the purposes of the Tax Acts as expenditure of a revenue nature unless an election under section 40D below has effect with respect to it. " ;

(b) in section 40A(2), the substitution of "the production or acquisition of a film, tape or disc" for "the master version of a film" and of "of the film, tape or disc" for "of the master version";

(c) in section 40A(3), the substitution of "film, tape or disc" for "master version of a film" and of "the film, tape or disc" for "the master version" (in both places);

(d) the substitution for section 40A(5) of--

" (5) In this section and sections 40B to 40D below--

(a) any reference to a film is a reference to an original master negative of the film and its soundtrack, if any;

(b) any reference to a tape is a reference to an original master film tape or original master audio tape; and

and any reference to the acquisition of a film, tape or disc includes a a reference to the acquisition of any description of rights in a film, tape or disc. " ;

(e) in section 40B(1), the substitution of "films, tapes or discs" for "master versions of films" and of "film, tape or disc" for "master version of a film";

(f) in section 40B(4), the substitution of "film, tape or disc" for "master version of the film" and of "film, tape or disc" for "master version";

(g) in section 40B(5), the substitution of "film, tape or disc" for "master version of the film";

(h) in section 40C(1), the substitution of "film, tape or disc" for "master version of the film";

(i) in section 40C(2), the substitution of "film, tape or disc" for "master version of the film";

(j) in section 40D(2), the substitution of "films, tapes or discs" for "master versions of films", of "film, tape or disc" for "master version of a film" and of "the film, tape or disc" for "the master version" (in both places);

(k) in section 40D(3), the substitution of "film, tape or disc" for "master version";

(l) in section 40D(4), the substitution of "film, tape or disc" for "master version of the film" (in both places);

(m) in section 40D(6), the substitution of "a film, tape or disc" for "the master version of a film" and of "of the film, tape or disc" for "of the master version"; and

(n) in section 40D(7), the substitution of "film, tape or disc" for "master version of a film".

(3) An election under sub-paragraph (1)(a) is irrevocable.

(4) For the purposes of sub-paragraph (1)(a) a film is completed at the time when it is first in a form in which it can reasonably be regarded as ready for copies of it to be made and distributed for presentation to the general public.

(5) In sub-paragraph (1)(b)--

(a) "film" means an original master negative of the film and its soundtrack, if any;

(b) "tape" means an original master film tape or original master audio tape; and

and the acquisition of a film, tape or disc includes the acquisition of any description of rights in a film, tape or disc.

117 Section 40D of F(No.2)A 1992 (election relating to tax treatment of films expenditure) applies with the omission of--

(a) paragraph (a) of subsection (1); and

(b) subsections (3) to (7),

if the film, tape or disc of the film was completed before 10th March 1992.

Section 580

Schedule 4 Repeals

< "subject to deduction" to the end.

Taxes Management Act 1970 (c. 9)	In section 98 in column 1 of the Table the words "Sections 23(4) and 49(4) of the Capital Allowances Act 1990".
Finance Act 1982 (c. 39)	Section 137(2), (3), (6) and (7).
London Regional Transport Act 1984 (c. 32)	In Schedule 5, paragraph 5(b) and the word "and" before it.
Income and Corporation Taxes Act 1988 (c. 1)	In sections 65A(7) and 70A(6) the words "and section 29 of the 1990 Act (provisions relating to furnished holiday accommodation)".
	In section 83A, in subsection (2), paragraph (b) and the word "or" before it and in subsection (3), paragraph (b) and the word "and" before it.
	In section 84, in subsection (1), paragraph (b) and the word "or" before it and in subsection (3), paragraph (b) and the word "and" before it.
	In section 117, in subsection (1), the words "or allowed" (in each place), "or section 141 of the 1990 Act", paragraph (b) and the word "or" before it, and, in subsection (2), in the definition of "the aggregate amount", the words "or allowed", "or section 141 of the 1990 Act", paragraph (b) and the word "or" before it.
	In section 118, in subsection (1) the words "or allowed" (in each place), "or section 145 of the 1990 Act", paragraph (b) and the word "or" before it, and, in subsection (2), in the definition of "the aggregate amount", the words "or allowed", "or section 145 of the 1990 Act", and paragraph (b) and the word "or" before it.
	In section 198(2), the words "and Part II of the 1990 Act (capital allowances in respect of machinery and plant)".
	In section 384(10), the words following paragraph (b).
	Section 393A(5) and (6).
	In section 397, in subsection (5), the definition of "basis year" and, in the definition of "chargeable period", the words from "or any basis period" to the end of the definition; and subsection (6).
	In section 411(10) the words "Without prejudice to the provisions of section 161(5) of the 1990 Act".
	Sections 434D and 434E.
	Sections 520 to 523.
Income and Corporation Taxes Act 1988 (c. 1) --cont.	Section 528(1) and (4).
	Section 530.
	In section 531, in subsection (3), the words following paragraph (b) and in subsection (7) the words "and section 530(1) and (6)".
	In section 533(1), in paragraph (b) of the definition of "income from patents", the words "520(6), 523(3)," and the definition of "the commencement of the patent".
	In section 577, in subsection (1), paragraph (c) and the word "and" before it, in subsection (7)(a) the words ", or to the use of an asset for," (in both places) and in subsection (10) the words ", or any claim for capital allowances in respect of the use of an asset for,".
	In section 834(2), the words "and also for sections 144 and 145 of the 1990 Act".
	In Schedule 19AC, paragraph 9C.
Finance Act 1989 (c. 26)	Section 121.
	In Schedule 13, paragraph 27.
Capital Allowances Act 1990 (c. 1)	The whole Act.
Finance Act 1990 (c. 29)	Sections 60, 87 and 103.
	In Schedule 7, paragraph 9.
Social Security (Consequential Provisions) (Northern Ireland) Act 1992 (c. 9)	In Schedule 2, paragraph 38.
Taxation of Chargeable Gains Act 1992 (c. 12)	In section 195, in subsection (3), the words from "and "basis year"" to the end, subsection (5) and in subsection (6), paragraph (b) and the word "and" before it.
	In section 288(1), the definition of "the 1990 Act".
	In Schedule 10, paragraph 21.
Finance (No. 2) Act 1992 (c. 48)	In section 43(1), the definition of "the 1990 Act".
	Sections 67 to 71.
	Schedule 13.
	In Schedule 17, in paragraph 5(5), paragraph (c) and the word "and" before it.
Finance Act 1993 (c. 34)	Sections 113 to 117.
	Schedules 12 and 13.
Finance Act 1994 (c. 9)	Sections 117, 118(6)(a), 119(1), 120 and 121.
	Sections 211(1) and 212 to 213.
	Section 214(4) to (6).
	In Schedule 24, in paragraph 1(1), the definition of "the Allowances Act".
	In Schedule 25, in paragraph 5(3), the definition of "the 1990 Act".
Value Added Tax Act 1994 (c. 23)	In Schedule 14, paragraph 11.
Finance Act 1995 (c. 4)	Sections 94 to 101.
	In Schedule 8, paragraphs 23(1) and 24.
	In Schedule 9, paragraph 3.
Finance Act 1996 (c. 8)	Sections 135(3) to (5), 179 and 180.
	In Schedule 20, paragraph 44.
	In Schedule 21, paragraphs 26 to 34.
	Schedule 35.
	In Schedule 39, paragraph 1(1), (3) and (4).
Broadcasting Act 1996 (c. 55)	In Schedule 7, in paragraph 1(1), the definition of "the Allowances Act" and in paragraph 13(1), in the heading the words "and structures".
Planning (Consequential Provisions) (Scotland) Act 1997 (c. 11)	In Schedule 2, paragraph 45.
Finance Act 1997 (c. 16)	Sections 66(2) and (5), 84 and 86.
	In Schedule 12, in paragraph 11, in sub-paragraph (8) the words "or its basis period" and sub-paragraph (15).
	Schedule 14.
	In Schedule 15, paragraphs 3, 4, 5(3), 7, 8 and (9)(2).
	Schedule 16.
Finance (No. 2) Act 1997 (c. 58)	Sections 42 to 47.
Social Security Act 1998 (c. 14)	Section 59(2).
Petroleum Act 1998 (c. 17)	In Schedule 4, paragraph 27.
Finance Act 1998 (c. 36)	Sections 83 to 85.
Finance Act 1998 (c. 36)--cont.	In Schedule 5, paragraphs 40 and 47 to 61.
	In Schedule 7, in paragraph 1 the word "528(1)(a)" and paragraph 4.
Finance Act 1999 (c. 16)	Sections 50(2), 77 and 78.
	In Schedule 5, paragraph 2(3).
	In Schedule 11, paragraphs 4 to 8.
Greater London Authority Act 1999 (c. 29)	In Schedule 33, paragraph 12(1)(a).
Finance Act 2000 (c. 17)	Sections 70 to 72.
	Section 75(1) to (3), (5) and (6)(b) and (c).
	Section 76(1).
	Section 77.
	Section 79.
	Sections 80 and 81.
	Section 113.
	In Schedule 19, paragraphs 7 to 11.
	In Schedule 22, in paragraph 84(1) the words "or structure".
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