{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-66",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-66.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/66",
  "kind": "section",
  "number": "66",
  "heading": "List of provisions outside this Chapter about disposal values",
  "text": "The provisions of this Part referred to in section 60(1)(b) are—\nsection 68\nhire-purchase etc.: disposal value on cessation of notional ownership\nsection 70E\nlong funding leases: disposal events and disposal values\nsections 72 and 73\ngrant of new software right: disposal value\n. . .\n. . .\nsections 88 and 89\nshort-life assets: disposal at under-value or to connected person\nsection 104E\nspecial rate expenditure: avoidance cases\nsections 108, 111 and 114\noverseas leasing: disposal values in various cases\nsections 132 and 143\nships: ship used for overseas leasing etc.; attribution of amount where balancing charge deferred\nsection 171\noil production sharing contracts: disposal values on cessation of ownership\nsections 196 and 197\nfixtures: disposal values on cessation of notional ownership and in avoidance cases\nsection 208\neffect of significant reduction in use of plant or machinery for purposes of qualifying activity\nsection 208A\ncars: disposal value in avoidance cases\nsection 211\neffect of payment of partial depreciation subsidy\n. . .\n. . .\nsection 218ZB\ndisposal of plant or machinery in avoidance cases\nsections 228K to 228M\nDisposal of plant or machinery subject to lease where income retained\nsection 229\nhire-purchase: disposal values in finance leasing and anti-avoidance cases\nsections 238 and 239\nadditional VAT rebates",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 66 inserted (with effect in accordance with Sch. 32 para. 8 to the amending Act) by Finance Act 2009 (c. 10), Sch. 32 para. 6"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 66 entry omitted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1), 29(2) to the amending Act) by virtue of Finance Act 2009 (c. 10), Sch. 11 para. 18(a) (with Sch. 11 paras. 30-32)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 66 substituted (with effect in accordance with Sch. 26 para. 14 of the amending Act) by Finance Act 2008 (c. 9), Sch. 26 para. 6"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 66 inserted (with effect in accordance with Sch. 11 paras. 26, 27, 28(1) to the amending Act) by Finance Act 2009 (c. 10), Sch. 11 para. 18(b) (with Sch. 11 paras. 30-32)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 66 entry 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(5)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 66 inserted (with effect in accordance with s. 70(11) of the amending Act) by Finance Act 2016 (c. 24), s. 70(10)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 66 inserted (with effect in accordance with s. 84(5)(6) of the amending Act) by Finance Act 2006 (c. 25), s. 84(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/66",
    "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."
}