{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360A",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-360A.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/360A",
  "kind": "section",
  "number": "360A",
  "heading": "Business premises renovation allowances",
  "text": "(1) Allowances are available under this Part if a person incurs qualifying expenditure in respect of a qualifying building.\n(2) Allowances under this Part are made to the person who—\n(a) incurred the expenditure, and\n(b) has the relevant interest in the qualifying building.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 3A inserted (11.4.2007 with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 1; S.I. 2007/949, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/360A",
    "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."
}