{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-469",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-469.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/469",
  "kind": "section",
  "number": "469",
  "heading": "Qualifying non-trade expenditure",
  "text": "“Qualifying non-trade expenditure” means capital expenditure incurred by a person on the purchase of patent rights if—\n(a) any income receivable by the person in respect of the rights would be liable to tax, and\n(b) the expenditure is not qualifying trade expenditure.",
  "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/469",
    "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."
}