Office of Public Sector Information
Section 577
| FA 1937 | The Finance Act 1937 (c. 54) |
| FA 1941 | The Finance Act 1941 (c. 30) |
| FA 1956 | The Finance Act 1956 (c. 54) |
| FA 1965 | The Finance Act 1965 (c. 25) |
| CAA 1968 | The Capital Allowances Act 1968 (c. 3) |
| TMA 1970 | The Taxes Management Act 1970 (c. 9) |
| FA 1971 | The Finance Act 1971 (c. 68) |
| OTA 1975 | The Oil Taxation Act 1975 (c. 22) |
| FA 1976 | The Finance Act 1976 (c. 40) |
| FA 1982 | The Finance Act 1982 (c. 39) |
| FA 1983 | The Finance Act 1983 (c. 28) |
| FA 1986 | The Finance Act 1986 (c. 41) |
| ICTA | The Income and Corporation Taxes Act 1988 (c. 1) |
| FA 1989 | The Finance Act 1989 (c. 26) |
| CAA 1990 | The Capital Allowances Act 1990 (c. 1) |
| TCGA 1992 | The Taxation of Chargeable Gains Act 1992 (c. 12) |
| F(No.2)A 1992 | The Finance (No. 2) Act 1992 (c. 48) |
| VATA 1994 | The Value Added Tax Act 1994 (c. 23) |
| FA 1995 | The Finance Act 1995 (c. 4) |
| FA 1997 | The Finance Act 1997 (c. 16) |
| FA 1998 | The Finance Act 1998 (c. 36) |
| accounting period | section 12 of ICTA |
| additional VAT liability | section 547(1) |
| additional VAT rebate | section 547(2) |
| adjusted net cost (in Chapter 7 of Part 3) | section 323 |
| adjusted net cost (in Chapter 6 of Part 10) | section 522 |
| agricultural building | section 361(2)(a) |
| approved body (in Part 10) | section 492 |
| assured tenancy | section 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 |
| balancing adjustment (in Part 3) | section 314 |
| balancing adjustment (in Part 4) | section 380 |
| balancing adjustment (in Part 10) | section 513 |
| balancing event (in Part 3) | section 315 |
| balancing event (in Part 4) | section 381 |
| balancing event (in Part 10) | section 514 |
| body of persons | section 832(1) of ICTA |
| the Board of Inland Revenue | section 576(3) |
| building (in Part 3—includes structure) | section 271(1) |
| capital expenditure | section 4 and (in Chapter 2 of Part 1) section 10(1) |
| capital sum | section 4 |
| car (in Part 2) | section 81 |
| chargeable period | section 6 |
| commercial building (in Part 3, in relation to qualifying enterprise zone expenditure) | section 281 |
| connected persons (general meaning) | section 575(1) |
| connected persons (special extended meaning for certain purposes) | sections 156, 232, 246(2) and 266(5) |
| control | section 574 |
| the Corporation Tax Acts | section 831(1) of ICTA |
| developer, carrying on a trade as (in Chapter 4 of Part 3) | section 293 |
| development and development order (in Part 5) | section 436 |
| disposal event (in Part 2) | section 60(2) |
| disposal event (in Chapter 3 of Part 6) | section 443(7) |
| disposal receipt (in Part 2) | section 60 |
| disposal receipt (in Part 5) | section 420 |
| disposal receipt (in Chapter 3 of Part 8) | section 476(1) |
| dredging | section 484(3), (4) |
| dual resident investing company | section 577(1) and section 404 of ICTA |
| dwelling-house | section 531(1) |
| enterprise zone (in Part 3) | section 298(3) |
| expenditure on the construction of a building (in Part 3) | section 272 |
| expenditure on the construction of a building (in Part 4) | section 363 |
| expenditure on the construction of a building (in Part 10) | section 493 |
| final chargeable period (in Part 2) | section 65 |
| final chargeable period (in Part 7) | section 457(5) |
| final chargeable period (in Part 8) | section 471(5) and (6) |
| first-year qualifying expenditure | Chapter 4 of Part 2 |
| fixture (in Part 2) | section 173(1) |
| four-year cut-off (in Chapter 9 of Part 2) | section 86(3) |
| furnished holiday lettings business (in Part 2) | section 17 |
| general development order (in Part 5) | section 436 |
| highway concession (in Chapter 9 of Part 3) | section 341(4) |
| husbandry (in Part 4) | section 362 |
| income from patents (in Part 8) | section 483 and paragraph 101(5) of Schedule 3 |
| industrial building | section 271(2) and Chapter 2 of Part 3 |
| the Inland Revenue | section 576 |
| interest in an oil licence (in Chapter 3 of Part 12) | section 552(4) |
| investment company | section 130 of ICTA |
| investment asset (in relation to life assurance business) | section 545(2) |
| know-how (in Part 7) | section 452(2) |
| lease and related expressions (in Part 3) | section 360 |
| lease and related expressions (in Part 4) | section 393 |
| lease and related expressions (in Part 10) | section 531 |
| life assurance business | section 544(5) and section 431(2) of ICTA |
| long-life asset (in Chapter 10 of Part 2) | section 91 |
| long-life asset expenditure (in Chapter 10 of Part 2) | section 90 |
| market value | section 577(1) |
| mineral asset (in Part 5) | section 397 |
| mineral exploration and access (in Part 5) | section 396 |
| mineral extraction trade (in Part 5) | section 394(2) |
| mineral deposits (in Part 5) | section 394(3) |
| normal time limit for amending a tax return | section 577(1) |
| notice | section 577(1) |
| oil (in Chapter 3 of Part 12) | section 556(3) |
| oil licence (in Chapter 3 of Part 12) | section 552(1) |
| ordinary Schedule A business | section 16 |
| overseas property business | sections 65A(4), 70A(4) and 832(1) of ICTA |
| partial depreciation subsidy | section 209 |
| patent rights (in Part 8) | section 464(2) |
| planning permission (in Part 5) | section 436 |
| proceeds from a balancing event (in Part 3) | section 316 |
| proceeds from a balancing event (in Part 4) | section 383 |
| proceeds from a balancing event (in Part 10) | section 515 |
| property business | section 577(1) |
| public body (in Chapter 1 of Part 11) | section 532(2) |
| qualifying activity (in Part 2) | Chapter 2 of Part 2 |
| qualifying dwelling-house (in Part 10) | section 490(2) and Chapter 4 of Part 10 |
| qualifying enterprise zone expenditure (in Part 3) | sections 299 to 304 |
| qualifying expenditure attributable to a dwelling-house (in Part 10) | section 511 |
| qualifying hire car (in Part 2) | section 82 |
| qualifying hotel (in Part 3) | section 279 |
| qualifying non-trade expenditure (in Part 8) | section 469 |
| qualifying trade expenditure (in Part 8) | section 468 |
| qualifying trade (in Part 3) | section 274 |
| qualifying trade (in Part 9) | section 484(2) |
| related agricultural land (in Part 4) | section 361(2)(b) |
| relevant interest (in Part 3) | Chapter 3 of Part 3 |
| relevant interest (in Part 4) | Chapter 2 of Part 4 |
| relevant interest (in Part 10) | Chapter 2 of Part 10 |
| relevant trade (in Part 6) | section 439(3) |
| research and development | section 437(2) and section 837A of ICTA |
| residue of qualifying expenditure (in Part 3) | section 313 |
| residue of qualifying expenditure (in Part 4) | section 386 |
| residue of qualifying expenditure attributable to a dwelling-house (in Part 10) | section 512 |
| ring fence trade (in Chapter 13 of Part 2) | section 162(2) |
| sale | section 572(1) to (3) |
| sale, time of | section 572(4) |
| sale, transfers under Parts 3, 4 and 10 treated as | section 573 |
| sale, treated as occurring on successions, for purposes of Parts other than Parts 2, 6 and 10 | section 559 |
| Schedule A business | section 832(1) of ICTA |
| short-life asset (in Part 2) | section 83 |
| source of mineral deposits (in Part 5) | section 394(5) |
| special leasing (in Part 2) | section 19 |
| tax | section 832(3) of ICTA |
| the Tax Acts | Schedule 1 to the Interpretation Act 1978 and section 831 of ICTA |
| tax advantage | section 577(4) |
| tax return | section 3(3) |
| tax year | section 577(1) |
| UK oil licence | section 552(2) |
| United Kingdom | section 830 of ICTA |
| unrelieved qualifying expenditure (in Part 2) | section 59 |
| unrelieved qualifying expenditure (in Part 5) | section 419 |
| unrelieved qualifying expenditure (in Part 7) | section 461 |
| unrelieved qualifying expenditure (in Part 8) | section 475 |
| within the charge to tax | section 832(1) of ICTA |
| writing-down period (in Part 4) | section 372(2) |
| writing-down period (in Part 9) | section 487(2) |
Capital Allowances Act 2001