{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-496",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-496.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/496",
  "kind": "section",
  "number": "496",
  "heading": "Interest acquired on completion of construction",
  "text": "For the purpose of determining the relevant interest, a person who—\n(a) incurs expenditure on the construction of a building, and\n(b) is entitled to an interest in the building on or as a result of the completion of the construction,\nis treated as having had that interest when the expenditure was incurred.",
  "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/496",
    "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."
}