{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-246",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-246.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/246",
  "kind": "section",
  "number": "246",
  "heading": "Miscellaneous",
  "text": "(1) All such assessments and adjustments of assessments are to be made as are necessary to give effect to sections 241 to 245.\n(2) Section 232 (meaning of connected person) applies for the purposes of sections 242 and 243.",
  "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/246",
    "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."
}