{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-34",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-34.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/34",
  "kind": "section",
  "number": "34",
  "heading": "Expenditure by MPs and others on accommodation",
  "text": "(1) Expenditure is not qualifying expenditure if it is incurred by—\n(a) a member of the House of Commons,\n(b) a member of the Scottish Parliament,\n(c) a member of the National Assembly for Wales, or\n(d) a member of the Northern Ireland Assembly,\nin or in connection with the provision or use of residential or overnight accommodation for the purpose given in subsection (2).\n(2) The purpose is enabling the member to perform the duties of a member of the body in or about—\n(a) the place where the body sits, or\n(b) the constituency or region for which the member has been returned.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/34",
    "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."
}