{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-453",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-453.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/453",
  "kind": "section",
  "number": "453",
  "heading": "Know-how as property",
  "text": "(1) Know-how is to be treated as property for the purposes of this Act.\n(2) References in this Act to the purchase or sale of property include the acquisition or disposal of know-how.",
  "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/453",
    "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."
}