{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-309",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-309.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/309",
  "kind": "section",
  "number": "309",
  "heading": "Entitlement to writing-down allowance",
  "text": "(1) A person is entitled to a writing-down allowance for a chargeable period if—\n(a) qualifying expenditure has been incurred on a building,\n(b) at the end of that chargeable period, the person is entitled to the relevant interest in the building in relation to that expenditure, and\n(c) at the end of that chargeable period, the building is an industrial building.\n(2) A person claiming a writing-down allowance may require the allowance to be reduced to a specified amount.",
  "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)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 3 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 21(1)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Pt. 3 modified (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 38(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/309",
    "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."
}