http://www.legislation.gov.uk/ukpga/2001/2/section/133/enactedCapital Allowances Act 2001Small businessesFire safetyFire regulationsSports ground licencesKing's Printer of Acts of Parliament2021-04-12 Capital Allowances Act 2001s. 774E(5)(b)Finance Act 2008Sch. 20 para. 12(11)Capital Allowances Act 2001s. 29(1A)The Fire and Rescue Services (Northern Ireland) Order 2006Sch. 3 para. 24(b)art. 1(3)art. 2 Part 2Chapter 12 133 1 This section applies if— a a person has incurred qualifying expenditure on the provision of a ship for the purposes of a qualifying activity, and b the ship ceases to be owned by the person without having been brought into use for the purposes of the qualifying activity. 2 Any writing-down allowances that have previously been made in respect of qualifying expenditure in the single ship pool (or which have been postponed) must be withdrawn. 3 The amount of any writing-down allowances withdrawn under subsection (2) is allocated, for the chargeable period in which the person ceases to own the ship, to the appropriate non-ship pool. 4 Any adjustments required by this section are in addition to any adjustments required under section 132 (disposal events and single ship pool).