Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Use definition

What does Use mean? In legal practice, Use describes any act of dealing with information, materials, works, data or technology. It is usually a contractual umbrella term capturing a broad range of actions, commonly including to distribute, disclose, store, use, analyse, copy, reproduce, extract, modify or adapt, whether in whole or in part. Use is not generally fixed by statute; its scope turns on the wording of the relevant agreement and context. That said, it intersects with specific legal regimes. In intellectual property, “use” of a trade mark in the course of trade (UK Trade Marks Act 1994; Irish Trade Marks Act 1996) and the...

Precedent capital allowances clauses for property sale contracts (UK): fixtures elections (CAA 2001 ss198/199), Tribunal apportionment, pooling/warranties, and structures and buildings allowances

Published by a LexisNexis Tax expert

Precedents

1 Capital allowances—for Use where the Seller has claimed a first-year allowance or pooled qualifying expenditure on Plant and machinery fixtures and the parties will enter into a s 198/s 199 joint fixtures election on completion

In this clause 1:
- CAA 2001 means the Capital Allowances ACT 2001;
- Fixtures means all plant and machinery installed or otherwise affixed in or to the Property so as to become part of the Property at law, including any boiler or water‑filled radiator under section 173(1) of CAA 2001;
- HMRC means HM Revenue & Customs;
- Main Pool Plant means those Fixtures included by the Seller in the main pool under section 54 of CAA 2001;
- Prior Right has the meaning of prior right for the purposes of section 181(2) of CAA 2001;
- Special Rate Pool Plant means those Fixtures included in a special rate pool under section 104C of CAA 2001.
On Completion, the Seller and the Buyer shall make an election concerning the Fixtures under section 198 of CAA 2001, using the form attached at Schedule [ insert reference ] (the “Election”), and shall each, within [ insert number

...

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Martin Wilson

A former Chartered Accountant, now retired, Martin is the author of more than a dozen books on capital allowances, including Bloomsbury Professional's Capital Allowances: Transactions and Planning. Martin co-founded The Capital Allowances Partnership Limited after 15 years with leading accounting firms, where he headed up the specialist capital allowances practice. He has personally advised some of the UK's leading companies, as well as a myriad of private investors, both in the UK and overseas....

Steven Bone

Gateley Legal

Steven is a tax-qualified chartered surveyor. He has specialised in capital allowances for more than 25 years, and more recently land remediation relief and R&D tax incentives. In his role as director at Gateley Capitus, Steven works with businesses that are buying, building or refurbishing commercial property, cleaning-up contaminated land and buildings or undertaking R&D activity to help them pay the right amount of tax by optimising the tax reliefs available to them.Prior to joining Gateley Capitus, Steven held senior roles in the Big 4, specialist boutique and national mid-tier accountancy firms. He is a fellow of the Royal Institution of Chartered Surveyors (RICS) and the Association of Taxation Technicians.Alongside daily practice, Steven is a tax incentives writer and speaker for property investment and innovation activity. ...

Web page updated on 22/05/2026

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