{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-2/paragraph-77",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-2/paragraph-77.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "schedule/2/paragraph/77",
  "kind": "paragraph",
  "number": "77",
  "heading": "Section 37 (consideration chargeable to tax on income)",
  "text": "In subsection (2), for paragraphs (a) and (b) substitute—\n“(a) taken into account in the making of a balancing charge under the Capital Allowances Act but excluding Part 10 of that Act,\n(b) brought into account as the disposal value of plant or machinery under Part 2 of that Act, or\n(c) brought into account as the disposal value of an asset representing qualifying expenditure under Part 6 of that Act.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/schedule/2/paragraph/77",
    "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."
}