{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-156",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-156.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/156",
  "kind": "section",
  "number": "156",
  "heading": "Connected persons",
  "text": "(1) For the purposes of the deferment rules a person (“B”) is connected with another person (“A”) at any time if, at that time—\n(a) B is connected (in the sense given in section 575) with A,\n(b) B is carrying on a qualifying activity previously carried on by A and the condition in subsection (2) is met, or\n(c) B is connected (in the sense given in section 575) with a person who is carrying on a qualifying activity previously carried on by A and the condition in subsection (2) is met.\n(2) The condition is that the only changes in the persons carrying on the qualifying activity since A carried it on are changes—\n(a) which do not involve all of the persons carrying it on before the changes permanently ceasing to carry it on, or\n(b) in respect of which the qualifying activity is treated as continuing under section 948 of CTA 2010.\n(3) If expenditure is incurred by a person who is not the shipowner, the persons connected with him at any time include any person connected with the shipowner at that time as a result of subsection (1).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 156(1)(a) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 401 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 156(1)(c) substituted (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 401 (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 156(2) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 544 (with Sch. 2 )"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 156(2)(b) substituted (1.4.2010) (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 341 (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/156",
    "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."
}