{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-459",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-459.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/459",
  "kind": "section",
  "number": "459",
  "heading": "Available qualifying expenditure",
  "text": "A person’s available qualifying expenditure in a pool for a chargeable period consists of—\n(a) any qualifying expenditure allocated to the pool for that period in accordance with section 460, and\n(b) any unrelieved qualifying expenditure carried forward in the pool from the previous chargeable period under section 461.",
  "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/459",
    "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."
}