{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-22",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/schedule-3/paragraph-22.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "schedule/3/paragraph/22",
  "kind": "paragraph",
  "number": "22",
  "heading": "Recovery of first-year allowances in case of joint lessees",
  "text": "(1) Sub-paragraphs (2) and (3) apply if—\n(a) expenditure has been incurred on the provision of plant or machinery which is leased as described in section 116(1), and\n(b) the whole or a part of the expenditure has qualified for a first-year allowance under—\n(i) section 43(4) of CAA 1990, or\n(ii) paragraph 47(7).\n(2) Section 117(1) applies as if the reference in paragraph (b) to expenditure qualifying for a normal writing-down allowance under section 116(3) included a reference to expenditure qualifying for the first-year allowance.\n(3) Subsections (3) to (5) of section 117 apply as if the reference in section 117(3)(b) to expenditure qualifying for a normal writing-down allowance under section 116(3) included a reference to expenditure qualifying for the first-year allowance.",
  "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/3/paragraph/22",
    "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."
}