{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-36",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-36.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/36",
  "kind": "section",
  "number": "36",
  "heading": "Restriction on qualifying expenditure in case of employment or office",
  "text": "(1) Where the qualifying activity consists of an employment or office—\n(a) expenditure on the provision of a mechanically propelled road vehicle, or a cycle, is not qualifying expenditure, and\n(b) other expenditure is qualifying expenditure only if the plant or machinery is necessarily provided for use in the performance of the duties of the employment or office.\n(2) In this section “ cycle ” has the meaning given by section 192(1) of the Road Traffic Act 1988.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 36 substituted (with effect as mentioned in s. 59(3)(4) of the amending Act) by Finance Act 2001 (c. 9), s. 59(1)(3)(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/36",
    "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."
}