{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-289",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-289.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/289",
  "kind": "section",
  "number": "289",
  "heading": "Merger of leasehold interest",
  "text": "If the relevant interest is a leasehold interest which is extinguished on—\n(a) being surrendered, or\n(b) the person entitled to the interest acquiring the interest which is reversionary on it,\nthe interest into which the leasehold interest merges becomes the relevant interest when the leasehold interest is extinguished.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 3 omitted (with effect in relation to chargeable periods beginning on or after 1.4.2011 for corporation tax purposes and 6.4.2011 for income tax purposes in accordance with ss. 84(1)(3)(4), 85, 86 of the amending Act) by virtue of Finance Act 2008 (c. 9), s. 84(2) (with Sch. 27)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/289",
    "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."
}