{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-153",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-153.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/153",
  "kind": "section",
  "number": "153",
  "heading": "Ships which are not qualifying ships",
  "text": "(1) A ship is not a qualifying ship if the primary use to which ships of the same kind as that ship are put—\n(a) by the persons who own them, or\n(b) by others to whom they are made available,\nis use for sport or recreation.\n(2) A ship is not a qualifying ship at any time when it is an offshore installation.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 153(2) substituted (with effect in accordance with Sch. 27 para. 11 of the amending Act) by Finance Act 2004 (c. 12) , Sch. 27 para. 9(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 153(3) repealed (with effect in accordance with Sch. 27 para. 11 of the amending Act) by Finance Act 2004 (c. 12) , Sch. 27 para. 9(3) , 42 Pt. 2(19)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/153",
    "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."
}