Jurisdiction(s):
United Kingdom

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Key definition

Apportionment definition

What does Apportionment mean? Apportionment describes the allocation, between two or more parties, of legal responsibility, costs or damages arising from the same loss, obligation or remedial action. In practice, it determines who pays what share. In contaminated land matters, apportionment has a specific statutory context. In England and Wales and in Scotland, under Part IIA of the Environmental Protection Act 1990 and statutory guidance, the enforcing authority identifies liability groups of “appropriate persons”, applies any exclusions, and may then apportion remediation responsibility and costs between those remaining. Liability can be joint and several within a group, with internal shares assessed by...

Section 199 CAA 2001 election to apportion price of fixtures on grant of lease: template with appendix, including super‑deduction and full expensing (England and Wales)

Published by a LexisNexis Tax expert

Precedents

[ Date ]
[ Grantor's name and Unique Taxpayer Reference (UTR) ]
[ Grantee's name and UTR ]

Election to apportion the price of fixtures under section 199 of the Capital Allowances ACT 2001

This serves as formal notice of an election entered into under section 199 of the Capital Allowances Act 2001 (CAA 2001). This joint election is entered into by [ name of grantor ], acting as grantor (the Grantor), whose Unique Taxpayer Reference is [ UTR ], together with [ name of grantee ], acting as grantee (the Grantee), whose Unique Taxpayer Reference is [ UTR ], in relation to the property described as [ details of property and the address ], recorded at HM Land Registry with title number [ title number ] (the Property)...

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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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Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

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