{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-270FB",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-270FB.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/270FB",
  "kind": "section",
  "number": "270FB",
  "heading": "The relevant interest",
  "text": "(1) For the purposes of Chapter 4 (the relevant interest in the building or structure) as it applies to expenditure incurred on the construction of a road, a highway concession is not to be treated as an interest in the road.\n(2) But if the person who incurred the expenditure on the construction of the road—\n(a) was not entitled to an interest in the road when the person incurred the expenditure, but\n(b) was at that time entitled to a highway concession in respect of the road,\nthe highway concession is to be treated as the relevant interest in relation to that expenditure.",
  "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/270FB",
    "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."
}