{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270CA",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-270CA.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/270CA",
  "kind": "section",
  "number": "270CA",
  "heading": "Qualifying activities",
  "text": "Each of the following is a qualifying activity for the purposes of this Part—\n(a) a trade,\n(b) a UK property business,\n(c) an ... overseas property business,\n(d) a profession or vocation,\n(e) the carrying on of a concern listed in section 12(4) of ITTOIA 2005 or section 39(4) of CTA 2009 (mines, quarries and other concerns), and\n(f) managing the investments of a company with investment business,\nbut only to the extent that the profits or gains from the activity are, or (if there were any) would be, chargeable to tax.",
  "extent": null,
  "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": "Word in s. 270CA(b) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(14)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 270CA(c) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(14)(b), 12(3) (with Sch. 5 paras. 15, 18, 19)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/270CA",
    "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."
}