{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-360Z4",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-360Z4.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/360Z4",
  "kind": "section",
  "number": "360Z4",
  "heading": "Meaning of “lease” etc.",
  "text": "(1) In this Part “ lease ” includes—\n(a) an agreement for a lease if the term to be covered by the lease has begun, and\n(b) any tenancy,\nbut does not include a mortgage (and “ lessee ”, “ lessor ” and “ leasehold interest ” are to be read accordingly).\n(2) In the application of this Part to Scotland—\n(a) “ leasehold interest ” or “ leasehold estate ” means the interest of a tenant in property subject to a lease, and\n(b) any reference to an interest which is reversionary on a leasehold interest or on a lease is to be read as a reference to the interest of the landlord in the property subject to the leasehold interest or lease.",
  "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/360Z4",
    "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."
}