{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-531",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-531.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/531",
  "kind": "section",
  "number": "531",
  "heading": "Meaning of “dwelling-house”, “lease” etc.",
  "text": "(1) In this Part “dwelling-house” has the same meaning as in the Rent Act 1977 (c. 42).\n(2) In this Part “lease” includes—\n(a) an agreement for a lease if the term to be covered by the lease has begun, and\n(b) any tenancy,\nbut does not include a mortgage (and “lessee”, “lessor” and “leasehold interest” are to be read accordingly).\n(3) In the application of this Part to Scotland—\n(a) “leasehold interest” means the interest of a tenant in property subject to a lease, and\n(b) any reference to an interest which is reversionary on a leasehold interest or on a lease is to be read as a reference to the interest of the landlord in the property subject to the leasehold interest or lease.",
  "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/531",
    "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."
}