{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-327",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-327.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/327",
  "kind": "section",
  "number": "327",
  "heading": "Capital value provisions: application of provisions",
  "text": "Sections 328 to 331 apply only if expenditure on the construction of a building has been incurred—\n(a) at a time—\n(i) when the site of the building was wholly or mainly in an enterprise zone, and\n(ii) which was not more than 10 years after the site was first included in the zone, or\n(b) under a contract entered into at such a time.",
  "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/327",
    "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."
}