{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/chapter-5/crossheading-antiavoidance",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/chapter-5/crossheading-antiavoidance.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "chapter/5/crossheading/antiavoidance",
  "kind": "crossheading",
  "number": null,
  "heading": "Anti-avoidance",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 570A and cross-heading inserted (10.7.2003) by Finance Act 2003 (c. 14) , s. 164(1) (with s. 164(2) )"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/chapter/5/crossheading/antiavoidance",
    "retrieved_at": "2026-10-29T09:20:17.739129+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}