Английская Википедия:Capital Allowances Act 2001
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Шаблон:Use dmy dates Шаблон:Use British English Шаблон:Primary sources Шаблон:Infobox UK legislation 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.
Types of allowances
Capital allowances fall under several categories:[1]
- initial allowance (IA);
- annual investment allowance (AIA)
- first-year allowance (FYA);
- writing down allowance (WDA);
- balancing allowance.
Under the Act, they are available for specified types of claims:[2]
| Part | Allowance | IA | AIA | FYA | WDA |
|---|---|---|---|---|---|
| 2 | plant and machinery | Шаблон:Aye[3] | Шаблон:Aye[4] | Шаблон:Aye[5] | |
| 3 | industrial buildings | Шаблон:Aye[6] | Шаблон:Nay[7] | ||
| 4 | agricultural buildings[8] | ||||
| 4A | flat conversion[9] | ||||
| 5 | mineral extraction | Шаблон:Aye[10] | |||
| 6 | research and development | Шаблон:Aye[11] | |||
| 7 | know-how | Шаблон:Aye[12] | |||
| 8 | patents | Шаблон:Aye[13] | |||
| 9 | dredging | Шаблон:Aye[14] | |||
| 10 | assured tenancies[15] | Шаблон:Aye[16] |
References
Шаблон:UK legislation Шаблон:UK-statute-stub
- ↑ Шаблон:Cite web
- ↑ CAA 2001, s. 1
- ↑ on or after 1 April 2008 (for CT purposes) or 6 April 2008 (for IT purposes) that is not otherwise excluded: Шаблон:Cite web
- ↑ restricted to specified qualifying activities: Шаблон:Cite web
- ↑ Шаблон:Cite web
- ↑ available in specified enterprise zones: Шаблон:Cite web
- ↑ withdrawn for financial years beginning on or after 1 April 2011: Шаблон:Cite web
- ↑ withdrawn for financial years beginning on or after 1 April 2011: Шаблон:Cite web
- ↑ repealed by Finance Act 2012, with effect from April 2013Шаблон:Cite web
- ↑ Шаблон:Cite web
- ↑ 100% of qualifying expenditure or amount claimed, whichever is less: Шаблон:Cite web
- ↑ Шаблон:Cite web
- ↑ Шаблон:Cite web
- ↑ Шаблон:Cite web
- ↑ where qualifying expenditure was incurred before 1 April 1992: Шаблон:Cite web
- ↑ available only to approved bodies owning specified buildings: Шаблон:Cite web
