{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-152",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-152.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/152",
  "kind": "section",
  "number": "152",
  "heading": "Ships under 100 tons",
  "text": "(1) This section applies if the relevant disposal event is, or results from—\n(a) the total loss of the old ship, or\n(b) damage to the old ship that puts it in a condition in which it is impossible, or not commercially worthwhile, to undertake the repairs required for restoring it to its previous use.\n(2) A registered ship may be a qualifying ship for the purposes of—\n(a) section 136(b) (further conditions for deferment), or\n(b) sections 146(3)(b) and 149(1)(a) (expenditure on new shipping),\neven if it is not registered as a ship with a gross tonnage of 100 tons or more.\n(3) In subsection (2) “registered ship” means a ship registered in a register of shipping established and maintained under the law of any country or territory.",
  "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/152",
    "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."
}