{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-536",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-536.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/536",
  "kind": "section",
  "number": "536",
  "heading": "Contributions not made by public bodies and not eligible for tax relief",
  "text": "(1) A person (“R”) is to be regarded as having incurred expenditure (despite section 532(1)) to the extent that the requirements in subsections (2) and (3) are satisfied in relation to the expenditure (but see subsection (6)).\n(2) The first requirement is that the person meeting R’s expenditure (“C”) is not a public body.\n(3) The second requirement is that—\n(a) no allowance can be made under Chapter 2 in respect of C’s expenditure, and\n(b) the expenditure is not allowed to be deducted in calculating the profits of a trade or relevant activity carried on by C.\n(4) When determining for the purposes of subsection (3)(a) whether an allowance can be made under Chapter 2, assume that C is within the charge to tax.\n(5) In subsection (3)(b) “relevant activity” means—\n(a) for the purposes of Part 2—\n(i) a UK property business;\n(ii) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(iii) an ... overseas property business;\n(iiia) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(iv) a profession or vocation;\n(v) any concern listed in section 12(4) of ITTOIA 2005 or section 39(5) of CTA 2009 (mines, transport undertakings etc.);\n(vi) the management of an investment company;\n(b) for other purposes, a profession or vocation.\n(6) Subsection (1) does not apply for the purposes of Part 2A (structures and buildings allowances).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 536(1) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(9)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 536(5)(a)(i) substituted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by Finance Act 2025 (c. 8), Sch. 5 paras. 8(18)(a), 12(3) (with Sch. 5 paras. 15, 18, 19)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 536(5)(a)(i) inserted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(15)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 536(5)(a)(i) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 570(a) (with Sch. 2 )"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 536(5)(a)(ii) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(18)(b), 12(3) (with Sch. 5 paras. 15, 18, 19)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 536(5)(a)(iii) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(18)(c), 12(3) (with Sch. 5 paras. 15, 18, 19)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 536(5)(a)(iii) substituted (with effect in accordance with Sch. 14 para. 13 of the amending Act) by Finance Act 2011 (c. 11), Sch. 14 para. 12(15)(c)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "S. 536(5)(a)(iiia) omitted (for the purposes of corporation tax, in relation to accounting periods beginning on or after 1.4.2025 and, for the purposes of income tax, in relation to periods of account beginning on or after 6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 5 paras. 8(18)(d), 12(3) (with Sch. 5 paras. 15, 18, 19)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 536(5)(a)(v) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5) , s. 883(1) , Sch. 1 para. 570(b) (with Sch. 2 )"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 536(5)(a)(v) substituted (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), s. 1329(1), Sch. 1 para. 516 (with Sch. 2 Pts. 1, 2)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "S. 536(6) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(9)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/536",
    "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."
}