{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-133",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-133.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/133",
  "kind": "section",
  "number": "133",
  "heading": "Ship not used",
  "text": "(1) This section applies if—\n(a) a person has incurred qualifying expenditure on the provision of a ship for the purposes of a qualifying activity, and\n(b) the ship ceases to be owned by the person without having been brought into use for the purposes of the qualifying activity.\n(2) Any writing-down allowances that have previously been made in respect of qualifying expenditure in the single ship pool (or which have been postponed) must be withdrawn.\n(3) The amount of any writing-down allowances withdrawn under subsection (2) is allocated, for the chargeable period in which the person ceases to own the ship, to the appropriate non-ship pool.\n(4) Any adjustments required by this section are in addition to any adjustments required under section 132 (disposal events and single ship pool).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/133",
    "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."
}