{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BL",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-270BL.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/270BL",
  "kind": "section",
  "number": "270BL",
  "heading": "Apportionment of sums partly referable to non-qualifying assets",
  "text": "(1) If, for the purposes of this Part, an item of expenditure falls to be apportioned between expenditure for which an allowance can be made under this Part and other expenditure, the apportionment is to be made on a just and reasonable basis.\n(2) If the sum paid for the sale of the relevant interest in a building or structure is attributable—\n(a) partly to assets representing expenditure for which an allowance can be made under this Part, and\n(b) partly to assets representing other expenditure,\nonly so much of the sum as on a just and reasonable apportionment is attributable to the assets referred to in paragraph (a) is to be taken into account for the purposes of this Part.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 2A inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 270BL substituted (retrospectively) by Finance Act 2020 (c. 14), Sch. 5 paras. 6, 10"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/270BL",
    "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."
}