{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-568",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-568.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/568",
  "kind": "section",
  "number": "568",
  "heading": "Sales treated as being at market value",
  "text": "(1) A sale of property that is not at market value is treated as being at market value if—\n(a) the control test is met, or\n(b) the tax advantage test is met.\n(2) This section is subject to any election under section 569.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 567-570 excluded (E.W.S.) (8.6.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 4(4); S.I. 2005/1444, art. 2(1), Sch. 1"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 567-570 excluded (E.W.S.) (24.7.2005) by Railways Act 2005 (c. 14), s. 60(2), Sch. 10 para. 24(4); S.I. 2005/1909, art. 2, Sch."
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 567-570 excluded (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 21(6)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Ss. 567-570 excluded (22.7.2008) by Crossrail Act 2008 (c. 18), Sch. 13 para. 38(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/568",
    "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."
}