{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-105",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-105.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "schedule/3/paragraph/105",
  "kind": "paragraph",
  "number": "105",
  "heading": "The writing-down period",
  "text": "(1) This paragraph applies where it is provided under Part 9 that writing-down allowances are to be made in respect of any expenditure during a writing-down period of any specified length.\n(2) If allowances were made under paragraph 27(2) of Schedule 14 to FA 1965—\n(a) for income tax purposes, for either of the tax years 1964-65 and 1965-66, and\n(b) for accounting periods of a company falling wholly or partly within either of those years,\nthe periods for which allowances were made are added together in calculating the writing-down period, even though (according to the calendar) the same time is counted twice.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 3 para. 105(2) substituted (21.7.2009) by Finance Act 2009 (c. 10), s. 126(5)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/schedule/3/paragraph/105",
    "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."
}