{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/part-2A/chapter-9/crossheading-coownership-authorised-contractual-schemes",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/part-2A/chapter-9/crossheading-coownership-authorised-contractual-schemes.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "part/2A/chapter/9/crossheading/coownership-authorised-contractual-schemes",
  "kind": "crossheading",
  "number": null,
  "heading": "Co-ownership ... contractual schemes",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 270IC cross-heading omitted (19.3.2025) by virtue of The Co-ownership Contractual Schemes (Tax) Regulations 2025 (S.I. 2025/200), regs. 1(2), 56(2) (with reg. 63)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/part/2A/chapter/9/crossheading/coownership-authorised-contractual-schemes",
    "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."
}