{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-228M",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-228M.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/228M",
  "kind": "section",
  "number": "228M",
  "heading": "Other definitions for the purposes of s.228K",
  "text": "(1) This section applies for the purposes of section 228K.\n(2) “Business of leasing plant or machinery”—\n(a) has the same meaning as in Chapter 3 of Part 9 of CTA 2010 (if the business is carried on otherwise than in partnership), or\n(b) has the same meaning as in Chapter 4 of that Part (if the business is carried on in partnership).\n(3) “Lease” includes—\n(a) an underlease, sublease, tenancy or licence, and\n(b) an agreement for any of those things.\n(4) “Relevant plant or machinery”, in relation to a business of leasing plant or machinery, means plant or machinery on whose provision expenditure is incurred wholly or partly for the purposes of the business.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 228K-228M and cross-heading inserted (with effect in accordance with s. 84(5)(6) of the amending Act) by Finance Act 2006 (c. 25), s. 84(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 228M(2)(a) 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. 346(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 228M(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. 346(b) (with Sch. 2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/228M",
    "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."
}