{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-45L",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-45L.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/45L",
  "kind": "section",
  "number": "45L",
  "heading": "Exclusion of plant or machinery partly for use outside designated assisted areas",
  "text": "(1) Expenditure on plant or machinery is not first-year qualifying expenditure under section 45K if—\n(a) at the time when it is incurred, the company incurring it intends the plant or machinery to be used partly in a non-designated area, and\n(b) the main purpose, or one of the main purposes, for which any person is a party to the relevant arrangements is the obtaining of a first-year allowance, or a greater first-year allowance, in respect of the part of the expenditure that is attributable to that intended use in a non-designated area.\n(2) For the purposes of subsection (1)(b), the part of the expenditure that is attributable to that intended use in a non-designated area is to be determined on a just and reasonable basis.\n(3) In this section—\n“non-designated area” means an area which is not a designated assisted area within the meaning of section 45K;\n“the relevant arrangements” means—\n(a)the transaction under which the expenditure is incurred, and\n(b)any scheme or arrangements of which that transaction forms part.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 45K-45N inserted (with effect in accordance with Sch. 11 para. 8 of the amending Act) by Finance Act 2012 (c. 14), Sch. 11 para. 3"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 2 modified (10.6.2021) by Finance Act 2021 (c. 26), s. 9(1)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/45L",
    "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."
}