{
  "url": "https://openlegislation.uk/capital-allowances-act-2001/section-94",
  "json_url": "https://openlegislation.uk/capital-allowances-act-2001/section-94.json",
  "legislation": "ukpga/2001/2",
  "legislation_title": "Capital Allowances Act 2001",
  "legislation_url": "https://openlegislation.uk/capital-allowances-act-2001",
  "path": "section/94",
  "kind": "section",
  "number": "94",
  "heading": "Ships",
  "text": "(1) Expenditure is not long-life asset expenditure if—\n(a) it is incurred before 1st January 2011 on the provision of a ship of a sea-going kind, and\n(b) each of the conditions in subsection (2) is met.\n(2) The conditions are that—\n(a) the ship is not an offshore installation,\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(c) the primary use to which ships of the same kind are put by their owners (or, if their use is made available to others, those others) is a use otherwise than for sport or recreation.\n(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 94(2)(b) repealed (with effect in accordance with Sch. 27 para. 11 of the amending Act) by Finance Act 2004 (c. 12) , Sch. 27 para. 8 , 42 Pt. 2(19)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 94(3) repealed (with effect in accordance with Sch. 27 para. 11 of the amending Act) by Finance Act 2004 (c. 12) , Sch. 27 para. 8 , 42 Pt. 2(19)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2001/2/section/94",
    "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."
}