{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-212D",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-212D.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/212D",
  "kind": "section",
  "number": "212D",
  "heading": "Guide to sections explaining section 212C",
  "text": "(1) Section 212E explains—\n(a) what are principal companies of C, and\n(b) which are consortium principal companies of C,\nfor the purposes of section 212C(2) and (3).\n(2) Section 212F explains—\n(a) when a company is owned by a consortium, and\n(b) who are the members of the consortium,\nfor the purposes of section 212E.\n(3) Section 212G explains the meaning of “qualifying 75% subsidiary” for the purposes of sections 212E and 212F.\n(4) Section 212H explains the meaning of “ownership proportion” in section 212C(3).\n(5) Section 212I explains the meaning of “relevant percentage share” in section 212C(5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2 Ch. 16A inserted (8.4.2010) (with effect in accordance with Sch. 4 para. 5, 6 to the amending Act) by Finance Act 2010 (c. 13), Sch. 4 para. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/212D",
    "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."
}