{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-157",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-157.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/157",
  "kind": "section",
  "number": "157",
  "heading": "Adjustment of assessments etc.",
  "text": "(1) All such assessments and adjustments of assessments are to be made as are necessary to give effect to this Chapter.\n(2) Subsection (1) does not apply for the purposes of section 145 (see instead section 145(4) and (5)).",
  "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/157",
    "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."
}