{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-537",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-537.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/537",
  "kind": "section",
  "number": "537",
  "heading": "Conditions for contribution allowances under Parts 2, 2A ... and 5",
  "text": "(1) This section gives general conditions for making contribution allowances under Parts 2, 2A ... and 5.\n(2) The general conditions are that—\n(a) a person (“C”) has contributed a capital sum to expenditure on the provision of an asset,\n(b) the expenditure would (ignoring section 532(1))—\n(i) have been regarded as wholly incurred by another person (“R”), and\n(ii) if R is not a public body, have entitled R to allowances under Part 2, 2A ... or 5 or to allocate the expenditure to a pool under Part 2, and\n(c) C and R are not connected persons.\n(3) In this section “public body” means the Crown or any public or local authority in the United Kingdom.\n(4) In this Chapter “relevant activity” has the meaning given by section 536(5).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 537(1) substituted (with effect in accordance with s. 92 of the amending Act) by Finance Act 2005 (c. 7), Sch. 6 para. 5; S.I. 2007/949, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 537(1) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(10)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 537(1) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 8(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 537(2)(b)(ii) inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(10)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 537(2)(b)(ii) omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 8(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 537 heading inserted (5.7.2019) by The Capital Allowances (Structures and Buildings Allowances) Regulations 2019 (S.I. 2019/1087), regs. 1, 3(10)(c)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 537 heading omitted (with effect in accordance with Sch. 27 para. 30(1) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 27 para. 8(c)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/537",
    "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."
}