{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-804",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-804.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/804",
  "kind": "section",
  "number": "804",
  "heading": "Assets for which capital allowances previously made",
  "text": "(1) This Part does not apply to an intangible asset of a company if conditions A, B and C are met.\n(2) Condition A is that the asset falls to be treated as an intangible asset in accounts of the company.\n(3) Condition B is that in a previous period of account the asset fell to be treated as a tangible asset in accounts of the company.\n(4) Condition C is that an allowance under Part 2 of CAA 2001 (plant and machinery allowances) was made to the company in respect of the asset on the basis that it was a tangible asset.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/804",
    "retrieved_at": "2026-10-29T09:11:19.560467+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."
}