{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-151",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-151.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/151",
  "kind": "section",
  "number": "151",
  "heading": "Basic meaning of qualifying ship",
  "text": "(1) For the purposes of the deferment rules, a ship is a qualifying ship if it is—\n(a) of a sea-going kind, and\n(b) registered as a ship with a gross tonnage of 100 tons or more in a register of shipping established and maintained under the law of any country or territory.\n(2) This is subject to sections 152 to 154.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/151",
    "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."
}