{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/part-2",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/part-2.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "part/2",
  "kind": "part",
  "number": "2",
  "heading": "Plant and machinery allowances",
  "text": null,
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 2 modified (24.2.2003) by Proceeds of Crime Act 2002 (c. 29), s. 458(1), Sch. 10 para. 12 (with Sch. 10 para. 17(1)); S.I. 2003/120, art. 2, Sch. (with arts. 3 4) (as amended (20.2.2003) by S.I. 2003/333, art. 14)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 10, 22 (with s. 38(2) ); S.I. 2004/2575 , art. 2(1) , Sch. 1"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Pt. 2 modified (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 9 paras. 9(2), 21(2) (with s. 38(2)); S.I. 2004/2575, art. 2(1) , Sch. 1"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Pt. 2 restricted (5.10.2004) by Energy Act 2004 (c. 20) , s. 198(2) , Sch. 4 para. 4 ; S.I. 2004/2575 , art. 2(1) , Sch. 1"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 19"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 35"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "Pt. 2 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 paras. 36, 37"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "Pt. 2 modified (21.7.2009) by Finance Act 2009 (c. 10), s. 24"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Pt. 2 modified (17.7.2013) by Finance Act 2013 (c. 29), s. 73(7)-(11) (with s. 73(6))"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/part/2",
    "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."
}