Capital Allowances Act 2001 section 492

Meaning of "approved body"

Section 492 defines the term "approved body" as used in Part 10 of the Capital Allowances Act 2001, by cross-referring to the Housing Act 1980.

• The term "approved body" is used within Part 10 of the Capital Allowances Act 2001.
• Its meaning is not defined independently but is taken from the Housing Act 1980.
• Specifically, the definition is found in section 56(4) of the Housing Act 1980.
• This ensures that the capital allowances legislation uses the same concept of an approved body as the housing legislation.