The Capital Allowances Act 2001 (c. 2) 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.

Capital allowances fall under several categories:[1] Under the Act, they are available for specified types of claims:[2] This legislation in the United Kingdom, or its constituent jurisdictions, article is a stub.

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