{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-104B",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-104B.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/104B",
  "kind": "section",
  "number": "104B",
  "heading": "Application of Chapter to part of expenditure",
  "text": "(1) If part only of the capital expenditure on plant and machinery is special rate expenditure—\n(a) the part which is such expenditure, and\n(b) the part which is not,\nare to be treated for the purposes of this Act as expenditure on separate items of plant or machinery.\n(2) For the purposes of subsection (1), all such apportionments are to be made as are just and reasonable.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 10A inserted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/104B",
    "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."
}