{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270EA",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-270EA.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/270EA",
  "kind": "section",
  "number": "270EA",
  "heading": "Proportionate adjustment in certain cases",
  "text": "(1) This section applies if a person is entitled to an allowance under section 270AA(2) for a chargeable period.\n(2) If the chargeable period is more or less than one year, the allowance is proportionately increased or reduced.\n(3) If—\n(a) the conditions in section 270AA(2)(a) and (b)(i) are met on some, but not all, days during the chargeable period,\n(aa) the period mentioned in section 270AA(2)(b)(ii) expires part way through the chargeable period, or\n(b) entitlement to the allowance ceases under section 270AA(4) on any day during the chargeable period,\nthe allowance is proportionately reduced.",
  "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": "Word in s. 270EA(3)(a) substituted (1.4.2020 for corporation tax purposes and 6.4.2020 for income tax purposes) by Finance Act 2020 (c. 14), s. 29(3)(a)(6) (with s. 29(7))"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 270EA(3)(aa) inserted (1.4.2020 for corporation tax purposes and 6.4.2020 for income tax purposes) by Finance Act 2020 (c. 14), s. 29(3)(b)(6) (with s. 29(7))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/270EA",
    "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."
}