{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-57",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-57.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/57",
  "kind": "section",
  "number": "57",
  "heading": "Available qualifying expenditure",
  "text": "(1) The general rule is that a person’s available qualifying expenditure in a pool for a chargeable period consists of—\n(a) any qualifying expenditure allocated to the pool for that period in accordance with section 58, and\n(b) any unrelieved qualifying expenditure carried forward in the pool from the previous chargeable period under section 59.\n(2) A person’s available qualifying expenditure in a pool for a chargeable period also includes any amount allocated to the pool for that period under—\nsection 26(3) (net costs of demolition);\nsection 86(2) or 87(2) (allocation of expenditure in short-life asset pool);\nsection 111(3) (overseas leasing: standard recovery mechanism);\nsection 129(1), 132(2), 133(3) or 137 (provisions relating to operation of single ship pool and deferment of balancing charges in respect of ships);\nsection 161C(2)(decommissioning expenditure incurred by person carrying on trade of oil extraction);\nsection 165(3) (general decommissioning expenditure incurred after cessation of ring fence trade);\nsection 206(3) (plant or machinery used partly for purposes other than those of the qualifying activity);\nsection 211(4) (partial depreciation subsidy paid).\n(3) A person’s available qualifying expenditure does not include any expenditure excluded by—\nsection 8(4) or 9(1) (rules against double relief);\nsection 70DA (transfer and long funding leaseback);\nsections 165A to 165E (restrictions on allowances: anti-avoidance);\nsection 166(2) (transfers of interests in oil fields: anti-avoidance);\nsection 185(2), 186(2), 186A(2) or 187(2) (restrictions where other claims made in respect of fixture);\nsection 218(1), 218ZA(1) or (3), ... 228(2), 229A, 242(2), or 243(2) (general anti-avoidance provisions).\n(4) Subsection (1) is also subject to section 220 (allocation to chargeable periods of expenditure incurred on plant or machinery for leasing under finance lease).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 57(2) inserted (with effect as mentioned in Sch. 20 para. 9(1)-(4)(8) of the amending Act) by Finance Act 2001 (c. 9), s. 68, Sch. 20 para. 5(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 57(2) substituted (with effect in accordance with s. 109(7) of the amending Act) by Finance Act 2008 (c. 9), Sch. 34 para. 4"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 57(3) inserted (with effect in accordance with Sch. 32 para. 17 to the amending Act) by Finance Act 2009 (c. 10), Sch. 32 para. 14"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 57(3) inserted (with effect in accordance with Sch. 32 para. 8 of the amending Act) by Finance Act 2013 (c. 29), Sch. 32 para. 4"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 57(3) inserted (with effect in accordance with Sch. 10 para. 12 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 8"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 57(3) inserted (with effect in accordance with Sch. 9 para. 9(1)(3) of the amending Act) by Finance Act 2012 (c. 14), Sch. 9 para. 2"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in s. 57(3) omitted (with effect in accordance with Sch. 20 para. 6(19) of the amending Act) by virtue of Finance Act 2008 (c. 9), Sch. 20 para. 6(4)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 57(3) inserted (with effect in accordance with Sch. 32 para. 22 to the amending Act) by Finance Act 2009 (c. 10), Sch. 32 para. 20"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/57",
    "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."
}